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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2015	Feb. 16, 2016	Jun. 30, 2015
Document and Entity Information
Entity Registrant Name	CVR ENERGY INC
Entity Central Index Key	0001376139
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 588,400,939
Entity Common Stock, Shares Outstanding		86,831,050
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 765.1	$ 753.7
Accounts receivable, net of allowance for doubtful accounts of $0.3 and $0.4, respectively	95.8	136.7
Inventories	289.9	329.6
Prepaid expenses and other current assets	105.4	174.7
Income tax receivable	6.9	11.1
Deferred income taxes	0.0	6.3
Due from parent	11.6	44.5
Total current assets	1,274.7	1,456.6
Property, plant, and equipment, net of accumulated depreciation	1,967.1	1,916.0
Intangible assets, net	0.2	0.2
Goodwill	41.0	41.0
Deferred financing costs, net	6.2	8.4
Other long-term assets	16.6	40.3
Total assets	3,305.8	3,462.5
Current liabilities:
Note payable and capital lease obligations	1.6	1.4
Current portion of long-term debt	125.0	0.0
Accounts payable	261.5	275.0
Personnel accruals	45.7	38.3
Accrued taxes other than income taxes	23.5	26.7
Deferred revenue	3.1	13.6
Other current liabilities	24.4	68.6
Total current liabilities	484.8	423.6
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion	546.9	673.5
Deferred income taxes	639.7	638.3
Other long-term liabilities	33.9	51.8
Total long-term liabilities	1,220.5	1,363.6
Commitments and contingencies
CVR stockholders' equity:
Common stock $0.01 par value per share, 350,000,000 shares authorized, 86,929,660 shares issued	0.9	0.9
Additional paid-in-capital	1,174.7	1,174.7
Retained deficit	(189.2)	(184.9)
Treasury stock, 98,610 shares at cost	(2.3)	(2.3)
Accumulated other comprehensive loss, net of tax	0.0	(0.3)
Total CVR stockholders' equity	984.1	988.1
Noncontrolling interest	616.4	687.2
Total equity	1,600.5	1,675.3
Total liabilities and equity	$ 3,305.8	$ 3,462.5

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 0.3	$ 0.4
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock authorized (in shares)	350,000,000	350,000,000
Common stock issued (in shares)	86,929,660	86,929,660
Treasury stock (in shares)	98,610	98,610

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Net sales	$ 1,010.6	$ 1,408.8	$ 1,624.2	$ 1,388.9	$ 1,841.8	$ 2,279.9	$ 2,540.3	$ 2,447.4	$ 5,432.5	$ 9,109.5	$ 8,985.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	847.9	1,076.7	1,192.2	1,073.6	1,733.4	2,066.7	2,189.0	2,076.9	4,190.4	8,066.0	7,563.2
Direct operating expenses (exclusive of depreciation and amortization)	212.1	145.8	115.4	111.4	134.7	136.8	120.1	123.4	584.7	515.1	455.8
Flood insurance recovery	0.0	0.0	(27.3)	0.0					(27.3)	0.0	0.0
Selling, general and administrative expenses (exclusive of depreciation and amortization)	20.4	26.1	27.2	25.3	23.5	31.8	28.0	26.3	99.0	109.7	113.5
Depreciation and amortization	40.9	38.7	42.5	42.0	40.8	37.8	38.6	37.3	164.1	154.4	142.8
Total operating costs and expenses	1,121.3	1,287.3	1,350.0	1,252.3	1,932.4	2,273.1	2,375.7	2,263.9	5,010.9	8,845.2	8,275.3
Operating income	(110.7)	121.5	274.2	136.6	(90.6)	6.8	164.6	183.5	421.6	264.3	710.5
Other income (expense):
Interest expense and other financing costs	(11.9)	(11.9)	(11.9)	(12.7)	(11.2)	(9.4)	(9.3)	(10.1)	(48.4)	(40.0)	(50.5)
Interest income	0.2	0.3	0.3	0.2	0.2	0.3	0.2	0.2	1.0	0.9	1.2
Gain (loss) on derivatives, net	23.6	11.8	(12.6)	(51.4)	14.5	25.7	35.9	109.4	(28.6)	185.6	57.1
Loss on extinguishment of debt									0.0	0.0	(26.1)
Other income (expense), net	0.2	0.3	0.2	36.0	(3.6)	2.1	(2.2)	0.1	36.7	(3.7)	13.5
Total other income (expense)	12.1	0.5	(24.0)	(27.9)	(0.1)	18.7	24.6	99.6	(39.3)	142.8	(4.8)
Income before income taxes	(98.6)	122.0	250.2	108.7	(90.7)	25.5	189.2	283.1	382.3	407.1	705.7
Income tax expense	(20.7)	23.1	58.1	24.0	(21.0)	4.2	45.2	69.4	84.5	97.7	183.7
Net income	(77.9)	98.9	192.1	84.7	(69.7)	21.3	144.0	213.7	297.8	309.4	522.0
Less: Net income attributable to noncontrolling interest	(32.9)	41.0	90.2	29.8	(25.3)	13.4	60.3	87.0	128.2	135.5	151.3
Net income attributable to CVR Energy stockholders	$ (45.0)	$ 57.9	$ 101.9	$ 54.9	$ (44.4)	$ 7.9	$ 83.7	$ 126.7	$ 169.6	$ 173.9	$ 370.7
Basic earnings per share (in dollars per share)	$ (0.52)	$ 0.67	$ 1.17	$ 0.63	$ (0.51)	$ 0.09	$ 0.96	$ 1.46	$ 1.95	$ 2.00	$ 4.27
Diluted earnings per share (in dollars per share)	(0.52)	0.67	1.17	0.63	(0.51)	0.09	0.96	1.46	1.95	2.00	4.27
Dividends declared per share (in dollars per share)	$ 0.50	$ 0.50	$ 0.50	$ 0.50	$ 0.75	$ 2.75	$ 0.75	$ 0.75	$ 2.00	$ 5.00	$ 14.25
Weighted-average common shares outstanding:
Basic (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8
Diluted (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net income	$ 297.8	$ 309.4	$ 522.0
Other comprehensive income (loss):
Unrealized gain on available-for-sale securities, net of tax of $12.6, $0 and $2.4, respectively	19.2	0.0	3.7
Net gain reclassified into income on sale of available-for-sale-securities, net of tax of $(8.0), $0 and $(2.4), respectively (Note 14)	(12.1)	0.0	(3.7)
Net gain reclassified into income on reclassification of available-for-sale securities to trading securities, net of tax of $(4.6), $0, $0, respectively (Note 14)	(7.1)	0.0	0.0
Change in fair value of interest rate swaps, net of tax of $0, $0 and $0, respectively	(0.1)	(0.2)	(0.2)
Net loss reclassified into income on settlement of interest rate swaps, net of tax of $0.2, $0.2 and $0.3, respectively (Note 15)	0.8	0.9	0.8
Total other comprehensive income	0.7	0.7	0.6
Comprehensive income	298.5	310.1	522.6
Less: Comprehensive income attributable to noncontrolling interest	128.6	135.9	151.5
Comprehensive income attributable to CVR Energy stockholders	$ 169.9	$ 174.2	$ 371.1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on available-for-sale securities, tax	$ 12.6	$ 0.0	$ 2.4
Net gain reclassified into income on sale of available-for-sale-securities, tax	(8.0)	0.0	(2.4)
Net gain reclassified into income on reclassification of available-for-sale securities to trading securities, tax	(4.6)	0.0	0.0
Change in fair value of interest rate swap, tax	0.0	0.0	0.0
Net loss reclassified into income on settlement of interest rate swap, tax	$ 0.2	$ 0.2	$ 0.3

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Initial Public Offering	Underwritten Offering	Private Placement	Secondary Offering	Second Underwritten Offering	CVR Partners, LP	CVR Refining, LP	Total CVR Stockholders' Equity	Total CVR Stockholders' Equity Initial Public Offering	Total CVR Stockholders' Equity Underwritten Offering	Total CVR Stockholders' Equity Private Placement	Total CVR Stockholders' Equity Secondary Offering	Total CVR Stockholders' Equity Second Underwritten Offering	$0.01 Par Value Common Stock	Additional Paid-In Capital	Additional Paid-In Capital Initial Public Offering	Additional Paid-In Capital Underwritten Offering	Additional Paid-In Capital Private Placement	Additional Paid-In Capital Secondary Offering	Additional Paid-In Capital Second Underwritten Offering	Retained Earnings (Deficit)	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Secondary Offering	Noncontrolling Interest	Noncontrolling Interest Initial Public Offering	Noncontrolling Interest Underwritten Offering	Noncontrolling Interest Private Placement	Noncontrolling Interest Secondary Offering	Noncontrolling Interest Second Underwritten Offering	Noncontrolling Interest CVR Partners, LP	Noncontrolling Interest CVR Refining, LP
Balance (in shares) at Dec. 31, 2012															86,929,660
Balance at Dec. 31, 2012	$ 1,660.1								$ 1,525.1						$ 0.9	$ 582.3						$ 945.4	$ (2.3)	$ (1.2)		$ 135.0
Increase (Decrease) in Stockholders' Equity
Impact from the issuance of CVR Refining / CVR Partners common units to the public, net of tax impact		$ 505.7	$ 297.6	$ 46.3	$ 204.0					$ 229.3	$ 148.9	$ 23.6	$ 129.9				$ 229.3	$ 148.9	$ 23.6	$ 129.7					$ 0.2		$ 276.4	$ 148.7	$ 22.7	$ 74.1
Dividends paid to CVR Energy stockholders	(1,237.3)								(1,237.3)													(1,237.3)
Distributions to noncontrolling interest holders							$ (50.0)	$ (114.2)																								$ (50.0)	$ (114.2)
Share-based compensation	1.2								(1.6)							1.0						(2.6)				2.8
Excess tax deficiency from share-based compensation	(0.1)								(0.1)							(0.1)
Redemption of common units	(0.5)								(0.3)							(0.3)										(0.2)
Net income	522.0								370.7													370.7				151.3
Other comprehensive income, net of tax	0.6								0.4															0.4		0.2
Balance (in shares) at Dec. 31, 2013															86,929,660
Balance at Dec. 31, 2013	1,835.4								1,188.6						$ 0.9	1,114.4						76.2	(2.3)	(0.6)		646.8
Increase (Decrease) in Stockholders' Equity
Net income	213.7
Balance (in shares) at Dec. 31, 2013															86,929,660
Balance at Dec. 31, 2013	1,835.4								1,188.6						$ 0.9	1,114.4						76.2	(2.3)	(0.6)		646.8
Increase (Decrease) in Stockholders' Equity
Impact from the issuance of CVR Refining / CVR Partners common units to the public, net of tax impact						$ 148.9								$ 60.3							$ 60.3										$ 88.6
Dividends paid to CVR Energy stockholders	(434.2)								(434.2)													(434.2)
Distributions to noncontrolling interest holders							(48.2)	(136.7)																								(48.2)	(136.7)
Share-based compensation	0.1								(0.7)							0.1						(0.8)				0.8
Excess tax deficiency from share-based compensation	(0.1)								(0.1)							(0.1)
Net income	309.4								173.9													173.9				135.5
Other comprehensive income, net of tax	0.7								0.3															0.3		0.4
Balance (in shares) at Dec. 31, 2014															86,929,660
Balance at Dec. 31, 2014	1,675.3								988.1						$ 0.9	1,174.7						(184.9)	(2.3)	(0.3)		687.2
Increase (Decrease) in Stockholders' Equity
Net income	144.0
Net income	21.3
Net income	(69.7)
Balance (in shares) at Dec. 31, 2014															86,929,660
Balance at Dec. 31, 2014	1,675.3								988.1						$ 0.9	1,174.7						(184.9)	(2.3)	(0.3)		687.2
Increase (Decrease) in Stockholders' Equity
Net income	84.7
Balance (in shares) at Dec. 31, 2014															86,929,660
Balance at Dec. 31, 2014	1,675.3								988.1						$ 0.9	1,174.7						(184.9)	(2.3)	(0.3)		687.2
Increase (Decrease) in Stockholders' Equity
Dividends paid to CVR Energy stockholders	(173.7)								(173.7)													(173.7)
Distributions to noncontrolling interest holders							$ (42.8)	$ (156.9)																								$ (42.8)	$ (156.9)
Share-based compensation	0.2								(0.1)							0.1						(0.2)				0.3
Excess tax deficiency from share-based compensation	(0.1)								(0.1)							(0.1)
Net income	297.8								169.6													169.6				128.2
Other comprehensive income, net of tax	0.7								0.3															0.3		0.4
Balance (in shares) at Dec. 31, 2015															86,929,660
Balance at Dec. 31, 2015	1,600.5								984.1						$ 0.9	1,174.7						(189.2)	(2.3)	0.0		616.4
Increase (Decrease) in Stockholders' Equity
Net income	192.1
Net income	98.9
Net income	(77.9)
Balance (in shares) at Dec. 31, 2015															86,929,660
Balance at Dec. 31, 2015	$ 1,600.5								$ 984.1						$ 0.9	$ 1,174.7						$ (189.2)	$ (2.3)	$ 0.0		$ 616.4

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Initial Public Offering
Issuance of common units, tax impact		$ 148.0
Underwritten Offering
Issuance of common units, tax impact		96.0
Private Placement
Issuance of common units, tax impact		15.2
Secondary Offering
Issuance of common units, tax impact		$ 88.5
Second Underwritten Offering
Issuance of common units, tax impact	$ 39.4

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 297.8	$ 309.4	$ 522.0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	164.1	154.4	142.8
Allowance for doubtful accounts	(0.1)	(0.5)	(1.1)
Amortization of deferred financing costs	2.8	2.8	2.9
Deferred income taxes	(10.4)	19.2	(93.3)
Excess income tax deficiency of share-based compensation	0.1	0.1	0.1
Loss on disposition of assets	1.8	0.4	0.1
Loss on extinguishment of debt	0.0	0.0	26.1
Share-based compensation	12.8	12.3	18.4
Gain on sale of available-for-sale securities	(20.1)	0.0	(6.1)
(Gain) loss on derivatives, net	28.6	(185.6)	(57.1)
Current period settlements on derivative contracts	(26.0)	122.2	6.4
Changes in assets and liabilities:
Accounts receivable	41.0	105.7	(30.2)
Inventories	39.7	197.3	1.5
Prepaid expenses and other current assets	40.4	10.7	(28.7)
Due to (from) parent	32.8	(44.6)	9.1
Other long-term assets	3.8	(0.8)	(0.5)
Accounts payable	(14.3)	(91.8)	(38.7)
Accrued income taxes	4.2	(0.3)	(6.6)
Deferred revenue	(10.5)	12.9	(0.3)
Other current liabilities	(52.1)	15.0	(26.7)
Other long-term liabilities	0.4	1.5	0.0
Net cash provided by operating activities	536.8	640.3	440.1
Cash flows from investing activities:
Capital expenditures	(218.7)	(218.4)	(256.5)
Proceeds from sale of assets	0.1	0.1	0.1
Purchase of available-for-sale securities	0.0	(78.3)	(18.6)
Proceeds from sale of available-for-sale securities	68.0	0.0	24.7
Net cash used in investing activities	(150.6)	(296.6)	(250.3)
Cash flows from financing activities:
Principal payments on senior secured notes	0.0	0.0	(243.4)
Payment of capital lease obligations	(1.3)	(1.2)	(1.2)
Payment of deferred financing costs	0.0	0.0	(0.4)
Dividends to CVR Energy's stockholders	(173.7)	(434.2)	(1,237.3)
Excess income tax deficiency of share-based compensation	(0.1)	(0.1)	(0.1)
Redemption of common units	0.0	0.0	(0.5)
Net cash used in financing activities	(374.8)	(432.1)	(243.7)
Net increase (decrease) in cash and cash equivalents	11.4	(88.4)	(53.9)
Cash and cash equivalents, beginning of period	753.7	842.1	896.0
Cash and cash equivalents, end of period	765.1	753.7	842.1
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received)	57.9	123.5	274.5
Cash paid for interest net of capitalized interest of $3.7, $9.4 and $3.6 for the years ended December 31, 2015, 2014 and 2013, respectively	45.4	37.2	54.9
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	22.3	21.6	32.8
Change in accounts payable related to construction in progress additions	0.7	(11.2)	(23.4)
CVR Refining, LP
Cash flows from financing activities:
Distributions to noncontrolling interest holders	(156.9)	(136.7)	(114.2)
CVR Partners, LP
Cash flows from financing activities:
Distributions to noncontrolling interest holders	(42.8)	(48.2)	(50.0)
Initial Public Offering \| CVR Refining, LP
Cash flows from financing activities:
Proceeds from CVR Refining and CVR Partners' offerings, net of offering costs	0.0	0.0	655.7
Underwritten Offering \| CVR Refining, LP
Cash flows from financing activities:
Proceeds from CVR Refining and CVR Partners' offerings, net of offering costs	0.0	0.0	393.6
Private Placement \| CVR Refining, LP
Cash flows from financing activities:
Proceeds from CVR Refining and CVR Partners' offerings, net of offering costs	0.0	0.0	61.5
Second Underwritten Offering \| CVR Refining, LP
Cash flows from financing activities:
Proceeds from CVR Refining and CVR Partners' offerings, net of offering costs	0.0	188.3	0.0
Secondary Offering \| CVR Partners, LP
Cash flows from financing activities:
Proceeds from CVR Refining and CVR Partners' offerings, net of offering costs	$ 0.0	$ 0.0	$ 292.6

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Cash Flows [Abstract]
Capitalized interest	$ 3.7	$ 9.4	$ 3.6

Organization and History of the Company

12 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and History of the Company

(1) Organization and History of the Company

Organization

The "Company," "CVR Energy," or "CVR" may be used to refer to CVR Energy, Inc. and, unless the context otherwise requires, its subsidiaries. Any references to the "Company" as of a date prior to October 16, 2007 (the date of the restructuring as further discussed in this Note) and subsequent to June 24, 2005 are to Coffeyville Acquisition LLC ("CALLC") and its subsidiaries.

CVR is a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through its holdings in CVR Refining, LP ("CVR Refining" or the "Refining Partnership") and CVR Partners, LP ("CVR Partners" or the "Nitrogen Fertilizer Partnership"). The Refining Partnership is an independent petroleum refiner and marketer of high value transportation fuels. The Nitrogen Fertilizer Partnership produces and markets nitrogen fertilizers in the form of UAN and ammonia. The Company's operations include two business segments: the petroleum segment and the nitrogen fertilizer segment.

CALLC formed CVR Energy, Inc. as a wholly-owned subsidiary, incorporated in Delaware in September 2006, in order to effect an initial public offering. The initial public offering of CVR was consummated on October 26, 2007. In conjunction with the initial public offering, a restructuring occurred in which CVR became a direct or indirect owner of all of the subsidiaries of CALLC. Additionally, in connection with the initial public offering, CALLC was split into two entities: CALLC and Coffeyville Acquisition II LLC.

CVR's common stock is listed on the NYSE under the symbol "CVI." As of December 31, 2010, approximately 40% of its outstanding shares were beneficially owned by GS Capital Partners V, L.P. and related entities ("GS" or "Goldman Sachs Funds") and Kelso Investment Associates VII, L.P. and related entities ("Kelso" or "Kelso Funds"). On February 8, 2011, GS and Kelso completed a registered public offering, whereby GS sold into the public market its remaining ownership interests in CVR and Kelso substantially reduced its interest in the Company. On May 26, 2011, Kelso completed a registered public offering, whereby Kelso sold into the public market its remaining ownership interest in CVR Energy.

On December 15, 2011, CVR acquired all of the issued and outstanding shares of Gary-Williams Energy Corporation (subsequently converted to "WEC"). Assets acquired include a 70,000 bpcd rated capacity refinery in Wynnewood, Oklahoma and approximately 2.0 million barrels of company-owned storage tanks.

On April 18, 2012, an affiliate of Icahn Enterprises L.P. ("IEP") entered into a Transaction Agreement (the "Transaction Agreement") with CVR, with respect to its tender offer to purchase all of the issued and outstanding shares of CVR's common stock. On May 7, 2012, an affiliate of IEP announced that it had acquired control of CVR pursuant to a tender offer for all of the Company's common stock (the "IEP Acquisition"). As of December 31, 2015, IEP and its affiliates owned approximately 82% of the Company's outstanding shares. Prior to the IEP Acquisition, the Company was owned 100% by the public.

CVR Partners, LP

In conjunction with the consummation of CVR's initial public offering in 2007, CVR transferred Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), its nitrogen fertilizer business, to CVR Partners, which at the time was a newly created limited partnership, in exchange for a managing general partner interest ("managing GP interest"), a special general partner interest ("special GP interest," represented by special GP units) and a de minimis limited partner interest ("LP interest," represented by special LP units). CVR concurrently sold the managing GP interest, including the associated incentive distribution rights ("IDRs"), to Coffeyville Acquisition III LLC ("CALLC III"), an entity owned by its then controlling stockholders and senior management.

On April 13, 2011, the Nitrogen Fertilizer Partnership completed its initial public offering of 22,080,000 common units (the "Nitrogen Fertilizer Partnership IPO") priced at $16.00 per unit. The common units, which are listed on the NYSE, began trading on April 8, 2011 under the symbol "UAN." In connection with the Nitrogen Fertilizer Partnership IPO, the IDRs were purchased by the Nitrogen Fertilizer Partnership and subsequently extinguished. In addition, the noncontrolling interest representing the managing GP interest was purchased by Coffeyville Resources, LLC ("CRLLC"), a subsidiary of CVR, for a nominal amount. The consideration for the IDRs was paid to the owners of CALLC III, which included the Goldman Sachs Funds, the Kelso Funds and members of CVR's senior management. In connection with the Nitrogen Fertilizer Partnership IPO and through May 27, 2013, the Company recorded a noncontrolling interest for the common units sold into the public market which represented approximately a 30% interest in the Nitrogen Fertilizer Partnership.

In connection with the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership's limited partner interests were converted into common units, the Nitrogen Fertilizer Partnership's special general partner interests were converted into common units, and the Nitrogen Fertilizer Partnership's special general partner was merged with and into CRLLC, with CRLLC continuing as the surviving entity. In addition, as discussed above, the managing general partner sold its IDRs to the Nitrogen Fertilizer Partnership. These interests were extinguished, and CALLC III sold the managing general partner to CRLLC for a nominal amount. As a result of the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership has two types of partnership interests outstanding:


•	common units representing limited partner interests; and


•	a general partner interest, which is not entitled to any distributions, and which is held by the Nitrogen Fertilizer Partnership's general partner.

On May 28, 2013, CRLLC completed a registered public offering (the "Secondary Offering") whereby it sold 12,000,000 Nitrogen Fertilizer Partnership common units to the public at a price of $25.15 per unit. The net proceeds to CRLLC from the Secondary Offering were approximately $292.6 million, after deducting approximately $9.2 million in underwriting discounts and commissions. The Nitrogen Fertilizer Partnership did not receive any of the proceeds from the sale of common units by CRLLC. In connection with the Secondary Offering, the Nitrogen Fertilizer Partnership incurred approximately $0.5 million in offering costs during the year ended December 31, 2013.

Immediately subsequent to the closing of the Secondary Offering and as of December 31, 2015, public security holders held approximately 47% of the total Nitrogen Fertilizer Partnership common units, and CRLLC held approximately 53% of the total Nitrogen Fertilizer Partnership common units. In addition, CRLLC owns 100% of the Nitrogen Fertilizer Partnership's general partner, CVR GP, LLC, which only holds a non-economic general partner interest. The noncontrolling interest reflected on the Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from, the Nitrogen Fertilizer Partnership. Immediately subsequent to the completion of the pending mergers, which are discussed in the "CVR Partners, LP - Pending Mergers" section below, it is estimated that CRLLC will hold approximately 34% of the Nitrogen Fertilizer Partnership's common units and 100% of the Nitrogen Fertilizer Partnership's general partner interest.

The Nitrogen Fertilizer Partnership has adopted a policy pursuant to which the Nitrogen Fertilizer Partnership will distribute all of the available cash it generates each quarter. The available cash for each quarter will be determined by the board of directors of the Nitrogen Fertilizer Partnership's general partner following the end of such quarter. The partnership agreement does not require that the Nitrogen Fertilizer Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Nitrogen Fertilizer Partnership can change the Nitrogen Fertilizer Partnership's distribution policy at any time.

The Nitrogen Fertilizer Partnership is operated by CVR's senior management (together with other officers of the general partner) pursuant to a services agreement among CVR, the general partner and the Nitrogen Fertilizer Partnership. The Nitrogen Fertilizer Partnership's general partner, CVR GP, LLC, manages the operations and activities of the Nitrogen Fertilizer Partnership, subject to the terms and conditions specified in the partnership agreement. The operations of the general partner in its capacity as general partner are managed by its board of directors. Actions by the general partner that are made in its individual capacity are made by CRLLC as the sole member of the general partner and not by the board of directors of the general partner. The general partner is not elected by the common unitholders and is not subject to re-election on a regular basis. The officers of the general partner manage the day-to-day affairs of the business of the Nitrogen Fertilizer Partnership. CVR, the Nitrogen Fertilizer Partnership, their respective subsidiaries and the general partner are parties to a number of agreements to regulate certain business relations between them. Certain of these agreements were amended in connection with the Nitrogen Fertilizer Partnership IPO.

CVR Partners, LP - Pending Mergers

On August 9, 2015, CVR Partners, including its two newly-created direct wholly-owned subsidiaries Lux Merger Sub 1 LLC ("Merger Sub 1") and Lux Merger Sub 2 LLC ("Merger Sub 2"), entered into an Agreement and Plan of Merger (the "Merger Agreement") with Rentech Nitrogen Partners, L.P., a publicly traded partnership whose common units are listed on the New York Stock Exchange under the ticker symbol "RNF" ("Rentech Nitrogen"), and Rentech Nitrogen GP, LLC ("Rentech Nitrogen GP"), pursuant to which CVR Partners will acquire Rentech Nitrogen and Rentech Nitrogen GP. The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, Merger Sub 1 will be merged with and into Rentech Nitrogen GP, with Rentech Nitrogen GP continuing as the surviving entity and a wholly-owned subsidiary of CVR Partners, and Merger Sub 2 will be merged with and into Rentech Nitrogen, with Rentech Nitrogen continuing as the surviving entity and a wholly-owned subsidiary of CVR Partners (together, the "mergers").

Under the terms of the Merger Agreement, holders of common units representing limited partner interests in Rentech Nitrogen ("Rentech Nitrogen common units") eligible to receive consideration will receive 1.04 common units (the "unit consideration") representing limited partner interests in CVR Partners ("CVR Partners common units") and $2.57 in cash, without interest, (the "cash consideration" and together with the unit consideration, the "merger consideration") for each Rentech Nitrogen common unit. Phantom units granted and outstanding under Rentech Nitrogen's equity plans and held by an employee who will continue in the employment of a CVR Partners-affiliated entity upon closing of the mergers will be canceled and replaced with new incentive awards of substantially equivalent value and on similar terms. Each phantom unit granted and outstanding and held by (i) an employee who will not continue in employment of a CVR Partners-affiliated entity, or (ii) a director of Rentech Nitrogen GP will, upon closing of the mergers, vest in full and be entitled to receive the merger consideration. The unit consideration is fixed, and the number of units included in the merger consideration will not be adjusted to reflect changes in the price of Rentech Nitrogen common units or CVR Partners common units. CVR Partners is expected to issue approximately 40.7 million CVR Partners common units to former Rentech Nitrogen common unitholders pursuant to the mergers.

Rentech Nitrogen owns and operates two fertilizer facilities. The facility located in East Dubuque, Illinois produces primarily ammonia and UAN using natural gas as the facility's primary feedstock. The facility located in Pasadena, Texas (the "Pasadena facility") produces ammonium sulfate, ammonium thiosulfate and sulfuric acid, using ammonia and sulfur as the facility's primary feedstocks. Rentech Nitrogen is required to sell or spin off its Pasadena facility as a condition to closing of the mergers (unless waived), and Rentech Nitrogen common unitholders may receive additional consideration for the Pasadena facility in the event such a sale or spin-off is consummated.

The completion of the mergers is subject to satisfaction or waiver of closing conditions, including (i) the adoption of the Merger Agreement by holders of a majority of the outstanding Rentech Nitrogen common units, (ii) the effectiveness of a registration statement on Form S-4, (iii) the approval for listing of the CVR Partners common units issuable as part of the merger consideration on the New York Stock Exchange, (iv) the sale or spin-off by Rentech Nitrogen of Rentech Nitrogen's Pasadena facility on terms specified in the Merger Agreement, (v) the absence of certain events of default under the indenture governing Rentech Nitrogen's 6.5% Second Lien Senior Secured Notes due 2021 and (vi) other customary conditions. On February 15, 2016, the Merger Agreement was adopted by holders of a majority of the outstanding Rentech Nitrogen common units. On January 14, 2016, CVR Partners registration statement on Form S-4 with the Securities and Exchange Commission ("SEC") to register the CVR Partners common units issuable as part of the merger consideration was declared effective.

The Merger Agreement includes customary restrictions on the conduct of the Nitrogen Fertilizer Partnership's business prior to the completion of the mergers, generally requiring the Nitrogen Fertilizer Partnership to conduct its business in the ordinary course and subjecting the Nitrogen Fertilizer Partnership to a variety of specified limitations. In accordance with the terms of the Merger Agreement, beginning with the distribution for the third quarter of 2015 and until the closing of the mergers, the Nitrogen Fertilizer Partnership may not make or declare distributions in excess of available cash for distribution in respect of any quarter.

The Merger Agreement contains certain termination rights for both CVR Partners and Rentech Nitrogen and further provides that upon termination of the Merger Agreement, under certain circumstances, either party may be required to make an expense reimbursement payment of $10.0 million, and Rentech Nitrogen may be required to pay CVR Partners a termination fee equal to $31.2 million.

Simultaneously with the execution of the Merger Agreement, CVR Partners entered into a commitment letter (the "commitment letter") with CRLLC, pursuant to which CRLLC has committed to, on the terms and subject to the conditions set forth in the commitment letter, make available to CVR Partners term loan financing of up to $150.0 million, which amounts would be available solely to fund the repayment of all of the loans outstanding under Rentech Nitrogen's existing $50.0 million credit facility with General Electric Capital Corporation, the cash consideration payable by the Nitrogen Fertilizer Partnership upon closing of the mergers and expenses associated with the mergers. The term loan facility will bear interest at a rate of three-month LIBOR plus 3.0% per annum. Calculation of interest shall be on the basis of the actual number of days elapsed over a 360-day year. Such term loan, if drawn, would have a one-year term.

See Note 13 ("Commitments and Contingencies") for discussion of litigation related to the pending mergers.

CVR Refining, LP

In contemplation of an initial public offering, in September 2012, CRLLC formed CVR Refining Holdings, LLC ("CVR Refining Holdings"), which in turn formed CVR Refining GP, LLC. CVR Refining Holdings and CVR Refining GP, LLC formed the Refining Partnership, which issued them a 100% limited partnership interest and a non-economic general partner interest, respectively. CVR Refining Holdings formed CVR Refining, LLC ("Refining LLC") and CRLLC contributed its petroleum and logistics subsidiaries, as well as its equity interests in Coffeyville Finance Inc. ("Coffeyville Finance"), to Refining LLC in October 2012. CVR Refining Holdings contributed Refining LLC to the Refining Partnership on December 31, 2012.

On January 23, 2013, the Refining Partnership completed the initial public offering of its common units representing limited partner interests (the "Refining Partnership IPO"). The Refining Partnership sold 24,000,000 common units to the public at a price of $25.00 per unit, resulting in gross proceeds of $600.0 million, before giving effect to underwriting discounts and other offering expenses. Of the common units issued, 4,000,000 units were purchased by an affiliate of IEP. Additionally, on January 30, 2013, the Refining Partnership sold an additional 3,600,000 common units to the public at a price of $25.00 per unit in connection with the underwriters' exercise of their option to purchase additional common units, resulting in gross proceeds of $90.0 million, before giving effect to underwriting discounts and other offering costs. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR." In connection with the Refining Partnership IPO, the Refining Partnership paid approximately $32.5 million in underwriting fees and incurred approximately $3.9 million of other offering costs.

Upon consummation of the Refining Partnership IPO, CVR indirectly owned the Refining Partnership's general partner and limited partnership interests in the form of common units. Following the offering, the Refining Partnership has two types of partnership interests outstanding:


•	common units representing limited partner interests; and


•	a general partner interest, which is not entitled to any distributions, and which is held by the Refining Partnership's general partner.

The net proceeds from the Refining Partnership IPO of approximately $653.6 million, after deducting underwriting discounts and commissions and offering expenses, have been utilized as follows:


•	approximately $253.0 million was used to repurchase the 10.875% senior secured notes due 2017 (including accrued interest);


•	approximately $160.0 million was used to fund certain maintenance and environmental capital expenditures through 2014;


•	approximately $54.0 million was used to fund the turnaround expenses at the Wynnewood refinery that were incurred during the fourth quarter of 2012;


•	approximately $85.1 million was distributed to CRLLC; and


•	the balance of the proceeds of approximately $101.5 million was allocated to be utilized by the Refining Partnership for general partnership purposes.

In connection with the Refining Partnership IPO and through May 19, 2013, the Company recorded a noncontrolling interest for the common units sold into the public market, which represented an approximate 19% interest in the Refining Partnership. Prior to the Refining Partnership IPO, CVR owned 100% of the Refining Partnership and net income earned during this period was fully attributable to the Company.

On May 20, 2013, the Refining Partnership completed an underwritten offering (the "Underwritten Offering") by selling 12,000,000 common units to the public at a price of $30.75 per unit. American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, also purchased an additional 2,000,000 common units at the public offering price in a privately negotiated transaction with a subsidiary of CVR Energy, which was completed on May 29, 2013. In connection with the Underwritten Offering, on June 10, 2013, the Refining Partnership sold an additional 1,209,236 common units to the public at a price of $30.75 per unit in connection with a partial exercise by the underwriters of their option to purchase additional common units. The transactions described in this paragraph are collectively referred to as the "Transactions." In connection with the Transactions, the Refining Partnership paid approximately $12.2 million in underwriting fees and approximately $0.4 million in offering costs.

The Refining Partnership utilized net proceeds of approximately $394.0 million from the Underwritten Offering (including net proceeds from the exercise of the underwriters' option) to redeem 13,209,236 common units from CVR Refining Holdings, an indirect wholly-owned subsidiary of CVR Energy. The net proceeds to a subsidiary of CVR Energy from the sale of 2,000,000 common units to AEPC were approximately $61.5 million. The Refining Partnership did not receive any of the proceeds from the sale of common units by CVR Energy to AEPC.

Immediately following the closing of the Transactions and prior to June 30, 2014, public security holders held approximately 29% of the total Refining Partnership common units (including units owned by affiliates of IEP representing 4% of the total Refining Partnership common units), and CVR Refining Holdings held approximately 71% of the total Refining Partnership common units.

On June 30, 2014, the Refining Partnership completed a second underwritten offering (the "Second Underwritten Offering") by selling 6,500,000 common units to the public at a price of $26.07 per unit. The Refining Partnership paid approximately $5.3 million in underwriting fees and approximately $0.5 million in offering costs. The Refining Partnership utilized net proceeds of approximately $164.1 million from the Second Underwritten Offering to redeem 6,500,000 common units from CVR Refining Holdings. Immediately subsequent to the closing of the Second Underwritten Offering and through July 23, 2014, public security holders held approximately 33% of the total Refining Partnership common units, and CVR Refining Holdings held approximately 67% of the total Refining Partnership common units.

On July 24, 2014, the Refining Partnership sold an additional 589,100 common units to the public at a price of $26.07 per unit in connection with the underwriters' exercise of their option to purchase additional common units. The Refining Partnership utilized net proceeds of approximately $14.9 million from the underwriters' exercise of their option to purchase additional common units to redeem an equal amount of common units from CVR Refining Holdings. Additionally, on July 24, 2014, CVR Refining Holdings sold 385,900 common units to the public at a price of $26.07 per unit in connection with the underwriters' exercise of their remaining option to purchase additional common units. CVR Refining Holdings received net proceeds of $9.7 million.

Immediately subsequent to the closing of the underwriters' option for the Second Underwritten Offering and as of December 31, 2015, public security holders held approximately 34% of the total Refining Partnership common units (including units owned by affiliates of IEP representing 4% of the total Refining Partnership common units), and CVR Refining Holdings held approximately 66% of the total Refining Partnership common units. In addition, CVR Refining Holdings owns 100% of the Refining Partnership's general partner, CVR Refining GP, LLC, which holds a non-economic general partner interest. The noncontrolling interest reflected on the Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from, the Refining Partnership.

The Refining Partnership's general partner, CVR Refining GP, LLC, manages the Refining Partnership's activities subject to the terms and conditions specified in the Refining Partnership's partnership agreement. The Refining Partnership's general partner is owned by CVR Refining Holdings. The operations of its general partner, in its capacity as general partner, are managed by its board of directors. Actions by its general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the Refining Partnership's general partner and not by the board of directors of its general partner. The members of the board of directors of the Refining Partnership's general partner are not elected by the Refining Partnership's unitholders and are not subject to re-election on a regular basis. The officers of the general partner manage the day-to-day affairs of the business of the Refining Partnership.

The Refining Partnership has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter. The available cash for each quarter will be determined by the board of directors of the Refining Partnership's general partner following the end of such quarter. The partnership agreement does not require that the Refining Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Refining Partnership can change the distribution policy at any time.

The Refining Partnership entered into a services agreement on December 31, 2012, pursuant to which the Refining Partnership and its general partner obtain certain management and other services from CVR Energy. In addition, by virtue of the fact that the Refining Partnership is a controlled affiliate of CVR Energy, the Refining Partnership is bound by an omnibus agreement entered into by CVR Energy, CVR Partners and the general partner of CVR Partners, pursuant to which the Refining Partnership may not engage in, whether by acquisition or otherwise, the production, transportation or distribution, on a wholesale basis, of fertilizer in the contiguous United States, or a fertilizer restricted business, for so long as CVR Energy and certain of its affiliates continue to own at least 50% of the Nitrogen Fertilizer Partnership's outstanding units.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying CVR consolidated financial statements include the accounts of CVR Energy, Inc. and its majority-owned direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The ownership interests of noncontrolling investors in its subsidiaries are recorded as noncontrolling interests.

The Nitrogen Fertilizer Partnership and the Refining Partnership are both consolidated based upon the fact that their general partners are owned by CVR and, therefore, CVR has the ability to control their activities. The Nitrogen Fertilizer Partnership's and the Refining Partnership's general partners manage their respective operations and activities subject to the terms and conditions specified in their respective partnership agreements. The operations of each general partner in its capacity as general partner are managed by its board of directors. The limited rights of the common unitholders of the Nitrogen Fertilizer Partnership and the Refining Partnership are demonstrated by the fact that the common unitholders have no right to elect either general partner or either general partner's directors on an annual or other continuing basis. Each general partner can only be removed by a vote of the holders of at least 66 2/3% of the outstanding common units, including any common units owned by the general partner and its affiliates (including CVR) voting together as a single class. Actions by the general partner that are made in its individual capacity are made by the CVR subsidiary that serves as the sole member of the general partner and not by the board of directors of the general partner. The officers of the general partner manage the day-to-day affairs of the business. The majority of the officers of both general partners are also officers of CVR. Based upon the general partner's role and rights as afforded by the partnership agreements and the limited rights afforded to the limited partners, the consolidated financial statements of CVR will include the assets, liabilities, cash flows, revenues and expenses of the Nitrogen Fertilizer Partnership and the Refining Partnership.

Cash and Cash Equivalents

For purposes of the Consolidated Statements of Cash Flows, CVR considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents. Under the Company's cash management system, checks issued but not presented to banks frequently result in book overdraft balances for accounting purposes and are classified as accounts payable in the Consolidated Balance Sheets. The change in book overdrafts are reported in the Consolidated Statements of Cash Flows as a component of operating cash flow for accounts payable as they do not represent bank overdrafts. The amount of these checks included in accounts payable as of December 31, 2015 and 2014 was $24.7 million and $21.5 million, respectively.

Accounts Receivable, net

CVR grants credit to its customers. Credit is extended based on an evaluation of a customer's financial condition; generally, collateral is not required. Accounts receivable are due on negotiated terms and are stated at amounts due from customers, net of an allowance for doubtful accounts. Accounts outstanding for longer than their contractual payment terms are considered past due. CVR determines its allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts are past due, the customer's ability to pay its obligations to CVR, and the condition of the general economy and the industry as a whole. CVR writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Amounts collected on accounts receivable are included in net cash provided by operating activities in the Consolidated Statements of Cash Flows. As of December 31, 2015 and 2014, no customers individually represented greater than 10% of the total net accounts receivable balance. The largest concentration of credit for any one customer at December 31, 2015 and 2014 was approximately 9% and 8%, respectively, of the net accounts receivable balance.

Inventories

Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress, fertilizer products, and refined fuels and by-products. Inventories are valued at the lower of the first-in, first-out ("FIFO") cost, or market for fertilizer products, refined fuels and by-products for all periods presented. Refinery unfinished and finished products inventory values were determined using the ability-to-bear process, whereby raw materials and production costs are allocated to work-in-process and finished products based on their relative fair values. Other inventories, including other raw materials, spare parts, and supplies, are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of prepayments for crude oil deliveries to the Refining Partnership's refineries for which title had not transferred, non-trade accounts receivable, current portions of prepaid insurance, deferred financing costs, derivative agreements and other general current assets.

Property, Plant, and Equipment

Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1.0 million in cost which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 30

Leasehold improvements and assets held under capital leases are depreciated or amortized on the straight-line method over the shorter of the contractual lease term or the estimated useful life of the asset. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Company's Consolidated Statements of Operations.

Goodwill and Intangible Assets

Goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired less liabilities assumed. Intangible assets are assets that lack physical substance (excluding financial assets). Goodwill acquired in a business combination and intangible assets with indefinite useful lives are not amortized, and intangible assets with finite useful lives are amortized. Goodwill and intangible assets not subject to amortization are tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. CVR uses November 1 of each year as its annual valuation date for its goodwill impairment test. The Company performed its annual impairment review of goodwill for 2015, 2014 and 2013, which is attributable entirely to the nitrogen fertilizer segment and concluded there were no impairments. See Note 6 ("Goodwill") for further discussion.

Deferred Financing Costs

Deferred financing costs associated with debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Additionally, any underwriting and original issue discount and premium related to debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to the Refining Partnership's Amended and Restated ABL Credit Facility and the Nitrogen Fertilizer Partnership's revolving credit facility are amortized to interest expense and other financing costs using the straight-line method through the termination date of the respective facility.

Planned Major Maintenance Costs

The direct-expense method of accounting is used for planned major maintenance activities. Maintenance costs are recognized as expense when maintenance services are performed. Planned major maintenance activities for the nitrogen plant generally occur every two to three years. The required frequency of planned major maintenance activities varies by unit for the refineries, but generally is every four to five years. Costs associated with these turnaround activities were included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

For the years ended December 31, 2015 and 2014, the Company's petroleum and nitrogen fertilizer segments incurred the following major scheduled turnaround expenses. No major scheduled turnaround expenses were incurred for the year ended December 31, 2013.



	For the Year Ended December 31,
	2015		2014
	(in millions)
Petroleum segment
Coffeyville refinery(1)	$	102.2	$	5.5
Wynnewood refinery(2)	—		1.3

Nitrogen Fertilizer segment
Nitrogen Fertilizer plant(3)	7.0		—
Total Major Scheduled Turnaround Expenses	$	109.2	$	6.8

_______________________________________

(1)

The Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015. The second phase is scheduled to begin in late February 2016. During the outage at the Coffeyville refinery as discussed in Note 7 ("Insurance Claims"), the Refining Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred turnaround expenses for the year ended December 31, 2014.


(2)	During the fluid catalytic cracking unit ("FCCU") outage at the Wynnewood refinery, the Refining Partnership accelerated certain planned turnaround activities previously scheduled for 2016 and incurred turnaround expenses for the year ended December 31, 2014. The next turnaround for the Wynnewood refinery is scheduled to occur in the spring of 2017.


(3)	The Nitrogen Fertilizer Partnership underwent a full facility turnaround in the third quarter of 2015. The Nitrogen Fertilizer Partnership is planning to undergo the next scheduled full facility turnaround in the second half of 2017.

Cost Classifications

Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, pet coke expenses, renewable identification numbers ("RINs") expenses and freight and distribution expenses. Cost of product sold excluded depreciation and amortization of approximately $6.7 million, $6.3 million and $5.0 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs as well as chemicals and catalysts and other direct operating expenses. Direct operating expenses excluded depreciation and amortization of approximately $149.7 million, $141.8 million and $134.5 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative offices in Texas and Kansas. Selling, general and administrative expenses excluded depreciation and amortization of approximately $7.7 million, $6.3 million and $3.3 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Income Taxes

CVR accounts for income taxes utilizing the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred amounts are measured using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. See Note 8 ("Income Taxes") for further discussion.

Impairment of Long-Lived Assets

CVR accounts for long-lived assets in accordance with accounting standards issued by the Financial Accounting Standards Board ("FASB") regarding the treatment of the impairment or disposal of long-lived assets. As required by these standards, CVR reviews long-lived assets (excluding goodwill, intangible assets with indefinite lives, and deferred tax assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell.

Revenue Recognition

Revenues for products sold are recorded upon delivery of the products to customers, which is the point at which title is transferred, the customer has the assumed risk of loss, and payment has been received or collection is reasonably assured. Deferred revenue represents customer prepayments under contracts to guarantee a price and supply of nitrogen fertilizer in quantities expected to be delivered in the next 12 months in the normal course of business. Excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues.

Nonmonetary product exchanges and certain buy/sell crude oil transactions which are entered into in the normal course of business are included on a net cost basis in operating expenses on the Consolidated Statement of Operations.

The Company also engages in trading activities, whereby the Company enters into agreements to purchase and sell refined products with third parties. The Company acts as a principal in these transactions, taking title to the products in purchases from counterparties, and accepting the risks and rewards of ownership. The Company records revenue for the gross amount of the sales transactions, and records costs of purchases as an operating expense in the accompanying consolidated financial statements.

Shipping Costs

Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of product sold (exclusive of depreciation and amortization).

Derivative Instruments and Fair Value of Financial Instruments

The petroleum business uses futures contracts, options, and forward contracts primarily to reduce exposure to changes in crude oil prices and finished goods product prices to provide economic hedges of inventory positions. Although management considers these derivatives economic hedges, these derivative instruments do not qualify as hedges for hedge accounting purposes under Accounting Standards Codification ("ASC") Topic 815, Derivatives and Hedging ("ASC 815"), and accordingly are recorded at fair value in the balance sheet. Changes in the fair value of these derivative instruments are recorded into earnings as a component of other income (expense) in the period of change. The estimated fair values of forward and swap contracts are based on quoted market prices and assumptions for the estimated forward yield curves of related commodities in periods when quoted market prices are unavailable.

The nitrogen fertilizer business uses forward swap contracts primarily to reduce the exposure to changes in interest rates on its debt and to provide a cash flow hedge. These derivative instruments have been designated as hedges for accounting purposes. Accordingly, these instruments are recorded at fair value in the Consolidated Balance Sheets at each reporting period end. The measurement of the cash flow hedge ineffectiveness is recognized in earnings, if applicable. The effective portion of the gain or loss on the swaps is reported in accumulated other comprehensive income (loss) ("AOCI"), in accordance with ASC 815. See Note 15 ("Derivative Financial Instruments") for further discussion.

Other financial instruments consisting of cash and cash equivalents, accounts receivable, and accounts payable are carried at cost, which approximates fair value, as a result of the short-term nature of the instruments. See Note 9 ("Long-Term Debt") for further discussion of the fair value of the debt instruments.

Share-Based Compensation

The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation — Stock Compensation ("ASC 718"). ASC 718 requires that compensation costs relating to share-based payment transactions be recognized in a company's financial statements. ASC 718 applies to transactions in which an entity exchanges its equity instruments for goods or services and also may apply to liabilities an entity incurs for goods or services that are based on the fair value of those equity instruments. See Note 3 ("Share-Based Compensation") for further discussion.

Treasury Stock

The Company accounts for its treasury stock under the cost method. To date, all treasury stock purchased was for the purpose of satisfying minimum statutory tax withholdings due at the vesting of non-vested stock awards.

Environmental Matters

Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Environmental expenditures are capitalized at the time of the expenditure when such costs provide future economic benefits.

Use of Estimates

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, using management's best estimates and judgments where appropriate. These estimates and judgments affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates and judgments.

Subsequent Events

The Company evaluated subsequent events, if any, that would require an adjustment to the Company's consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements. See Note 20 ("Subsequent Events") for further discussion.

Recent Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On July 9, 2015, the FASB approved a one-year deferral of the effective date making the standard effective for interim and annual periods beginning after December 15, 2017. The FASB will continue to permit entities to adopt the standard on the original effective date if they choose. The Company has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures.

In February 2015, the FASB issued ASU No. 2015-02, "Consolidations (Topic 810) - Amendments to the Consolidation Analysis." The new guidance makes amendments to the current consolidation guidance, including introducing a separate consolidation analysis specific to limited partnerships and other similar entities. Under this analysis, limited partnerships and other similar entities will be considered a variable-interest entity ("VIE") unless the limited partners hold substantive kick-out rights or participating rights. The standard is effective for annual periods beginning after December 15, 2015. The Company is currently evaluating the standard and the impact, if any, on its consolidated financial statements and footnote disclosures; however, the Company does not anticipate that the standard will impact the Company's conclusion with respect to the consolidation of the Refining and Nitrogen Fertilizer Partnerships.

In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"). The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 15, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. The Company expects that the adoption of ASU 2015-03 will result in a reclassification of certain debt issuance costs on the Consolidated Balance Sheets.

In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes" ("ASU 2015-17"). The new standard requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. The standard is effective for interim and annual periods beginning after December 15, 2016 and early adoption is permitted. The new standard may be applied either prospectively or retrospectively upon adoption. The Company elected to early adopt ASU 2015-17 as of December 31, 2015 and applied the standard prospectively to the Consolidated Balance Sheet. The Consolidated Balance Sheet as of December 31, 2014 was not retrospectively adjusted. Refer to Note 8 ("Income Taxes") for further details.

Share-Based Compensation

12 Months Ended

Dec. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

(3) Share-Based Compensation

Long-Term Incentive Plan — CVR Energy

CVR has a Long-Term Incentive Plan ("LTIP"), which permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance-based restricted stock). As of December 31, 2015, only restricted stock units and performance units remain outstanding under the LTIP. Individuals who are eligible to receive awards and grants under the LTIP include the Company's employees, officers, consultants, advisors and directors. A summary of the principal features of the LTIP is provided below.

Shares Available for Issuance. The LTIP authorizes a share pool of 7,500,000 shares of the Company's common stock, 1,000,000 of which may be issued in respect of incentive stock options. Whenever any outstanding award granted under the LTIP expires, is canceled, is settled in cash or is otherwise terminated for any reason without having been exercised or payment having been made in respect of the entire award, the number of shares available for issuance under the LTIP is increased by the number of shares previously allocable to the expired, canceled, settled or otherwise terminated portion of the award. As of December 31, 2015, 6,787,341 shares of common stock were available for issuance under the LTIP.

Restricted Stock Units

A summary of restricted stock units activity and changes during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Restricted Shares		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	1,145,611		$	23.24	$	55.9
Granted	2,600		54.75
Vested	(709,959	)	18.73
Forfeited	(78,700	)	42.80
Non-vested at December 31, 2013	359,552		$	28.09	$	15.6
Granted	—		—
Vested	(281,684	)	23.89
Forfeited	(29,857	)	39.17
Non-vested at December 31, 2014	48,011		$	45.89	$	1.9
Granted	—		—
Vested	(43,085	)	45.55
Forfeited	(4,327	)	47.68
Non-vested at December 31, 2015	599		$	57.23	$	—

Through the LTIP, shares of restricted stock and restricted stock units (collectively "restricted shares") were previously granted to employees of the Company. These restricted shares are generally graded-vesting awards, which vest over a three-year period. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. The IEP Acquisition and related Transaction Agreement dated April 18, 2012 between CVR and an affiliate of IEP discussed in Note 1 ("Organization and History of the Company") triggered a modification to outstanding awards under the LTIP converting the awards to restricted stock units whereby the recipient received cash settlement of the offer price of $30.00 per share in cash plus one CCP upon vesting. The CCPs expired on August 19, 2013. Restricted shares that vested in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards were settled in cash upon vesting in an amount equal to the lesser of the offer price or the fair market value of the Company's common stock as determined at the most recent valuation date of December 31 of each year. The awards were remeasured at each subsequent reporting date until they vested. As a result of the modification of the awards, the classification changed from equity-classified awards to liability-classified awards.

In December 2012 and during 2013, awards of restricted stock units and dividend equivalent rights were granted to certain employees of CVR. The awards vest over three years with one-third of the award vesting each year with the exception of awards granted to certain executive officers that vested over one year. The award granted in December 2012 to Mr. Lipinski, the Company's Chief Executive Officer and President, was canceled in connection with the issuance of certain performance unit awards as discussed further below. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the fair market value of one share of the Company's common stock, plus (ii) the cash value of all dividends declared and paid by the Company per share of the Company's common stock from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured each subsequent reporting date until they vest.

As of December 31, 2015, total unrecognized compensation cost related to non-vested restricted stock units and associated dividend equivalent rights and the weighted average period over which it will be recognized were nominal. Total compensation expense for the years ended December 31, 2015, 2014 and 2013 was approximately $0.8 million, $2.6 million and $13.2 million, respectively, related to the restricted stock unit awards.

As of December 31, 2014, the Company had a liability of $1.7 million for non-vested restricted stock unit awards and associated dividend equivalent rights, which is recorded in personnel accruals on the Consolidated Balance Sheets. The liability as of December 31, 2015 was nominal. For the years ended December 31, 2015, 2014 and 2013, the Company paid cash of $2.5 million, $9.9 million and $23.8 million, respectively, to settle liability-classified restricted stock unit awards and dividend equivalent rights upon vesting.

Performance Unit Awards

In December 2013, the Company entered into performance unit awards agreements (the "2013 Performance Unit Awards Agreements") with Mr. Lipinski. Certain of the 2013 Performance Unit Awards Agreements were entered into in connection with the cancellation of Mr. Lipinski's December 2012 restricted stock unit award, as discussed above. In accordance with accounting guidance related to the modification of share-based and other compensatory award arrangements, the Company concluded that the cancellation and concurrent issuance of the performance awards created a substantive service period from the original grant date of the December 2012 restricted stock unit award through December 31, 2014, the end of the performance period for the related performance awards. Compensation cost for the related awards was recognized over the substantive service period. Total compensation expense for the years ended and December 31, 2014 and 2013 related to the performance unit awards was $4.4 million and $3.9 million, respectively.

The Company paid Mr. Lipinski approximately $6.8 million during 2014 for vested performance unit awards. As of December 31, 2014, the Company had a liability of $1.7 million recorded in personnel accruals on the Consolidated Balance Sheets for the final vested and unpaid 2013 Performance Unit Awards, which was paid in the first quarter of 2015.

In December 2015, the Company entered into a performance unit award agreement (the "2015 Performance Unit Award Agreement") with Mr. Lipinski. Compensation cost for the 2015 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2016 to December 31, 2016. The performance unit award represents the right to receive, upon vesting, a cash payment equal to a defined threshold in accordance with the award agreement, multiplied by a performance factor that is based upon the achievement of certain operating objectives. Assuming a target performance threshold, there was approximately $3.5 million of total unrecognized compensation cost related to the 2015 Performance Unit Award Agreement to be recognized over a weighted-average period of approximately 1.0 year.

Long-Term Incentive Plan — CVR Partners

Common Units and Phantom Units

In April 2011, the board of directors of the Nitrogen Fertilizer Partnership's general partner adopted the CVR Partners, LP Long-Term Incentive Plan ("CVR Partners LTIP"). Individuals who are eligible to receive awards under the CVR Partners LTIP include (i) employees of the Nitrogen Fertilizer Partnership and its subsidiaries, (ii) employees of its general partner, (iii) members of the board of directors of its general partner and (iv) employees, consultants and directors of CVR Energy. The CVR Partners LTIP provides for the grant of options, unit appreciation rights, distribution equivalent rights, restricted units, phantom units and other unit-based awards, each in respect of common units. The maximum number of common units issuable under the CVR Partners' LTIP is 5,000,000. As of December 31, 2015, there were 4,820,215 common units available for issuance under the CVR Partners LTIP.

Through the CVR Partners LTIP, phantom and common units have been awarded to employees of the Nitrogen Fertilizer Partnership and its general partner and to members of the board of directors of its general partner. In 2013, 2014 and 2015, awards of phantom units and distribution equivalent rights were granted to certain employees of the Nitrogen Fertilizer Partnership and its subsidiaries and its general partner. The awards are generally graded vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Nitrogen Fertilizer Partnership's common units in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by the Nitrogen Fertilizer Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.

A summary of common units and phantom units (collectively "units") activity and changes under the CVR Partners LTIP during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	201,812		$	23.70	$	5.1
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2.8
Granted	198,141		9.44
Vested	(48,310	)	20.95
Forfeited	(77,004	)	23.49
Non-vested at December 31, 2014	243,946		$	11.07	$	2.4
Granted	245,199		7.87
Vested	(94,854	)	12.55
Forfeited	(2,388	)	10.99
Non-vested at December 31, 2015	391,903		$	8.71	$	3.1

As of December 31, 2015, there was approximately $2.7 million of total unrecognized compensation cost related to the awards under the CVR Partners LTIP to be recognized over a weighted-average period of 1.8 years. Total compensation expense recorded for the years ended December 31, 2015, 2014 and 2013 related to the awards under the CVR Partners LTIP was approximately $1.3 million, $0.4 million and $1.3 million, respectively.

At December 31, 2015 and 2014, the Nitrogen Fertilizer Partnership had a liability of $0.7 million and $0.2 million, respectively, for cash-settled non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the years ended December 31, 2015, 2014 and 2013 the Nitrogen Fertilizer Partnership paid cash of $0.8 million, $0.4 million and $0.2 million, respectively, to settle liability-classified awards and associated distribution equivalent rights upon vesting.

Performance-Based Phantom Units

In May 2014, the Nitrogen Fertilizer Partnership entered into a Phantom Unit Agreement with the Chief Executive Officer and President of its general partner that included performance-based phantom units and distribution equivalent rights. Compensation cost for these awards is being recognized over the performance cycles of May 1, 2014 to December 31, 2014, January 1, 2015 to December 31, 2015 and January 1, 2016 to December 31, 2016, as the services are provided. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average closing price of the Nitrogen Fertilizer Partnership's common units in accordance with the award agreement, multiplied by a performance factor that is based upon the level of the Nitrogen Fertilizer Partnership’s production of UAN, and (ii) the per unit cash value of all distributions declared and paid by the Nitrogen Fertilizer Partnership from the grant date to and including the vesting date. Total compensation expense recorded for the years ended December 31, 2015 and 2014 related to the award was not material. Based on current estimates of performance thresholds for the remaining performance cycles, unrecognized compensation expense and the liability associated with the unvested phantom units at December 31, 2015 were also not material.

On December 31, 2014, the first award of Mr. Pytosh's Phantom Unit Agreement vested and a nominal amount was paid in 2015. On December 31, 2015, the second award of Mr. Pytosh's Phantom Unit Agreement vested and a nominal amount will be paid in 2016.

Long-Term Incentive Plan – CVR Refining

In connection with the Refining Partnership IPO, on January 16, 2013, the board of directors of the general partner of the Refining Partnership adopted the CVR Refining, LP Long-Term Incentive Plan (the "CVR Refining LTIP"). Individuals who are eligible to receive awards under the CVR Refining LTIP include (i) employees of the Refining Partnership and its subsidiaries, (ii) employees of the general partner, (iii) members of the board of directors of the general partner and (iv) certain employees, consultants and directors of CRLLC and CVR Energy who perform services for the benefit of the Refining Partnership. The CVR Refining LTIP provides for the grant of options, unit appreciation rights, restricted units, phantom units, unit awards, substitute awards, other-unit based awards, cash awards, performance awards and distribution equivalent rights, each in respect of common units. The maximum number of common units issuable under the CVR Refining LTIP is 11,070,000. As the phantom unit awards discussed below are cash-settled awards, they did not reduce the number of common units available for issuance under the plan. On August 14, 2013, the Refining Partnership filed a Form S-8 to register the common units.

In 2013, 2014 and 2015, awards of phantom units and distribution equivalent rights were granted to employees of the Refining Partnership and its subsidiaries, its general partner and certain employees of CRLLC and CVR Energy who perform services solely for the benefit of the Refining Partnership. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Refining Partnership's common units in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by the Refining Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.

A summary of phantom unit activity and changes under the CVR Refining LTIP during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Phantom Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at January 16, 2013	—		$	—	$	—
Granted	187,177		21.55
Vested	—		—
Forfeited	—		—
Non-vested at December 31, 2013	187,177		$	21.55	$	4.2
Granted	281,948		17.74
Vested	(61,002	)	21.55
Forfeited	(4,176	)	21.55
Non-vested at December 31, 2014	403,947		$	18.89	$	6.8
Granted	302,319		20.40
Vested	(136,531	)	19.26
Forfeited	(58,144	)	18.87
Non-vested at December 31, 2015	511,591		$	19.68	$	9.7

As of December 31, 2015, there was approximately $8.3 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.7 years. Total compensation expense recorded for the years ended December 31, 2015 and 2014 related to the awards under the CVR Refining LTIP was $4.6 million and $2.4 million, respectively. Total compensation expense recorded for the year ended December 31, 2013 was not material. As of December 31, 2015 and 2014, the Refining Partnership had a liability of $2.3 million and $1.0 million, respectively, for non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the years ended December 31, 2015 and 2014, the Refining Partnership paid cash of $3.3 million and $1.4 million, respectively, to settle liability-classified phantom unit awards and associated distribution equivalent rights upon vesting.

In December 2014, the Company granted an award of 227,927 incentive units in the form of stock appreciation rights ("SARs") to an executive of CVR Energy. In April 2015, the award granted was cancelled and replaced by an award of notional units in the form of SARs by CVR Refining pursuant to the CVR Refining LTIP. The replacement award is structured on the same economic and other terms as the incentive unit award and did not result in a material impact. Each SAR vests over three years and entitles the executive to receive a cash payment in an amount equal to the excess of the fair market value of one unit of the Refining Partnership's common units for the first ten trading days in the month prior to vesting over the grant price of the SAR. The fair value will be adjusted to include all distributions declared and paid by the Refining Partnership during the vesting period. The fair value of each SAR is estimated at the end of each reporting period using the Black-Scholes option-pricing model. Assumptions utilized to value the award have been omitted due to immateriality of the award. Total compensation expense during the years ended December 31, 2015 and 2014 and the liability related to the SARs as of December 31, 2015 and 2014 were not material.

Incentive Unit Awards

In 2013, 2014 and 2015, the Company granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy and CVR GP, LLC. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Refining Partnership's common units in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by the Refining Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.

A summary of incentive unit activity and changes during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Incentive Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	—		$	—	$	—
Granted	251,431		22.62
Vested	—		—
Forfeited	—		—
Non-vested at December 31, 2013	251,431		$	22.62	$	5.7
Granted	332,586		17.81
Vested	(65,601	)	22.63
Forfeited	(82,901	)	22.62
Non-vested at December 31, 2014	435,515		$	18.95	$	7.3
Granted	347,811		20.38
Vested	(160,120	)	19.33
Forfeited	(18,264	)	19.69
Non-vested at December 31, 2015	604,942		$	19.64	$	11.5

As of December 31, 2015, there was approximately $9.6 million of total unrecognized compensation cost related to non-vested incentive units to be recognized over a weighted-average period of approximately 1.7 years. Total compensation expense for the years ended December 31, 2015 and 2014 related to the incentive units was $5.7 million and $2.4 million, respectively. Total compensation expense for the year ended December 31, 2013 related to the incentive units was not material. As of December 31, 2015 and 2014, the Company had a liability of $2.6 million and $0.8 million, respectively, for non-vested incentive units and associated distribution equivalent rights, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the years ended December 31, 2015 and 2014, the Company paid cash of $3.9 million and $1.6 million, respectively, to settle liability-classified incentive unit awards and associated distribution equivalent rights upon vesting.

Inventories

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Inventories

(4) Inventories

Inventories consisted of the following:



	December 31,
	2015		2014
	(in millions)
Finished goods	$	114.5	$	176.2
Raw materials and precious metals	81.2		88.0
In-process inventories	35.8		20.6
Parts and supplies	58.4		44.8
	$	289.9	$	329.6

Due to the crude pricing environment and subsequent reduction in sales prices for the petroleum business' refined products at the end of 2014, the Refining Partnership recorded a lower of FIFO cost or market inventory adjustment of approximately $36.8 million as of December 31, 2014. The inventory adjustment is included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

(5) Property, Plant and Equipment

A summary of costs for property, plant, and equipment is as follows:



	December 31,
	2015		2014
	(in millions)
Land and improvements	$	38.6	$	37.4
Buildings	53.6		50.4
Machinery and equipment	2,723.0		2,581.2
Automotive equipment	24.8		22.1
Furniture and fixtures	21.3		19.0
Leasehold improvements	3.6		3.4
Aircraft	3.6		3.7
Railcars	16.3		14.5
Construction in progress	122.3		71.5
	3,007.1		2,803.2
Accumulated depreciation	1,040.0		887.2
	$	1,967.1	$	1,916.0

Capitalized interest recognized as a reduction in interest expense for the years ended December 31, 2015, 2014 and 2013 totaled approximately $3.7 million, $9.4 million and $3.6 million, respectively. Land, building and equipment that are under a capital lease obligation had an original carrying value of approximately $24.8 million at both December 31, 2015 and 2014, respectively. Amortization of assets held under capital leases is included in depreciation expense.

Goodwill	12 Months Ended
Goodwill	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(6) Goodwill The Nitrogen Fertilizer Partnership completes its annual test for impairment of goodwill as of November 1 each year. The Nitrogen Fertilizer Partnership elected to perform a qualitative evaluation for the years ended December 31, 2015 and 2014 to determine whether it was necessary to perform the quantitative two step goodwill analysis described in ASC 350, "Intangibles - Goodwill and Other." After assessing the totality of events and circumstances, it was determined that it was not more likely than not that the fair value of the Nitrogen Fertilizer Partnership was less than the carrying value, and so it was not necessary to perform the two-step goodwill impairment analysis. Based on the results of the tests, no impairment of goodwill was recorded for any of the periods presented.

Insurance Claims	12 Months Ended
Insurance Claims	Dec. 31, 2015
Insurance [Abstract]
Insurance Claims	(7) Insurance Claims On July 29, 2014, the Coffeyville refinery experienced a fire at its isomerization unit. Four employees were injured in the fire, including one employee who was fatally injured. The fire was extinguished, and the refinery was subsequently shut down due to a failure of its plant-wide Distributed Control System, which was directly caused by the fire. The Coffeyville refinery returned to operations in mid-August, with all units except the isomerization unit in operation by August 23, 2014. The isomerization unit started operating on October 12, 2014. This interruption adversely impacted production of refined products for the petroleum business in the third quarter of 2014. Total gross repair and other costs recorded related to the incident for the year ended December 31, 2014 were approximately $6.3 million. The Refining Partnership is covered by property damage insurance policies at the time of the incident, which had an associated deductible of $5.0 million for the Coffeyville refinery. The Refining Partnership anticipates amounts in excess of the $5.0 million deductible related to the isomerization unit fire incident will be recoverable under the property insurance policies. As of December 31, 2015 and 2014, the Refining Partnership had an insurance receivable related to the incident of approximately $1.2 million and $1.3 million, respectively, which is included in prepaid expenses and other current assets in the Consolidated Balance Sheet. The recording of the receivable resulted in a reduction of direct operating expenses (exclusive of depreciation and amortization). During the outage at the Coffeyville refinery as discussed above, the Refining Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred approximately $5.5 million in turnaround expenses for the year ended December 31, 2014.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

(8) Income Taxes

On May 19, 2012, CVR became a member of the consolidated federal tax group of AEPC, a wholly-owned subsidiary of IEP, and subsequently entered into a tax allocation agreement with AEPC (the "Tax Allocation Agreement"). The Tax Allocation Agreement provides that AEPC will pay all consolidated federal income taxes on behalf of the consolidated tax group. CVR is required to make payments to AEPC in an amount equal to the tax liability, if any, that it would have paid if it were to file as a consolidated group separate and apart from AEPC.

As of December 31, 2015 and 2014, the Company's Consolidated Balance Sheets reflected a receivable of $11.6 million and $44.5 million, respectively, for an overpayment of federal income taxes due to AEPC. The overpayment for 2015 will be applied as a credit against the Company's estimated tax to be paid during 2016 while the overpayment for 2014 was applied as a credit against the Company's tax owed during 2015. These amounts are recorded as due from parent in the Consolidated Balance Sheets. During the years ended December 31, 2015, 2014 and 2013, the Company paid $57.5 million, $120.1 million and $260.0 million, respectively, to AEPC under the Tax Allocation Agreement.

Income tax expense (benefit) is comprised of the following:



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Current
Federal	$	74.9		$	76.1		$	265.8
State	14.5			16.6			21.5
Total current	89.4			92.7			287.3
Deferred
Federal	2.7			8.3			(93.5		)
State	(7.6		)	(3.3		)	(10.1		)
Total deferred	(4.9		)	5.0			(103.6		)
Total income tax expense	$	84.5		$	97.7		$	183.7

The following is a reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pretax income (loss):



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Tax computed at federal statutory rate	$	133.8		$	142.5		$	247.0
State income taxes, net of federal tax benefit	11.7			14.0			16.5
State tax incentives, net of federal tax expense	(7.2		)	(5.4		)	(9.0		)
Domestic production activities deduction	(5.9		)	(5.5		)	(18.5		)
Non-deductible share-based compensation	—			0.2			1.5
Noncontrolling interest	(44.9		)	(47.4		)	(53.0		)
Other, net	(3.0		)	(0.7		)	(0.8		)
Total income tax expense	$	84.5		$	97.7		$	183.7

The Company earns Kansas High Performance Incentive Program ("HPIP") credits for qualified business facility investment within the state of Kansas. CVR recognized a net income tax benefit of approximately $4.3 million, $2.8 million and $7.8 million on a credit of approximately $6.7 million, $4.3 million and $12.0 million for the years ended December 31, 2015, 2014 and 2013, respectively, with respect to the HPIP credits. The Company earns Oklahoma Investment credits for qualified manufacturing facility investment within the state of Oklahoma. CVR recognized a net income tax benefit of approximately $2.9 million, $2.5 million and $1.2 million on a credit of approximately $4.4 million, $3.9 million and $1.8 million for the years ended December 31, 2015, 2014 and 2013, respectively, with respect to the Oklahoma Investment credits.

As discussed in Note 2 ("Summary of Significant Accounting Policies"), the Company elected to early adopt ASU 2015-17 as of December 31, 2015. The new standard requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. The Company applied the new standard prospectively to the Consolidated Balance Sheet as of December 31, 2015. The reclassification of current deferred income taxes to noncurrent deferred income taxes was not material. The Consolidated Balance Sheet as of December 31, 2014 was not retrospectively adjusted.

The income tax effect of temporary differences that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities at December 31, 2015 and 2014 are as follows:



	Year Ended December 31,
	2015			2014
	(in millions)
Deferred income tax assets:
Personnel accruals	$	1.5		$	1.8
State tax credit carryforward, net	11.0			12.6
Contingent liabilities	0.1			0.1
Other	—			2.1
Total gross deferred income tax assets	12.6			16.6
Deferred income tax liabilities:
Property, plant, and equipment	(3.1		)	(2.7		)
Investment in CVR Partners	(83.4		)	(76.1		)
Investment in CVR Refining	(565.3		)	(569.4		)
Prepaid expenses	(0.3		)	(0.3		)
Other	(0.2		)	(0.1		)
Total gross deferred income tax liabilities	(652.3		)	(648.6		)
Net deferred income tax liabilities	$	(639.7	)	$	(632.0	)

CVR has Oklahoma state income tax credits of approximately $25.9 million which are available to reduce future Oklahoma state regular income taxes. These credits have an indefinite life.

In assessing the realizability of deferred tax assets including credit carryforwards, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Although realization is not assured, management believes that it is more likely than not that all of the deferred tax assets will be realized and thus, no valuation allowance was provided as of December 31, 2015 and 2014.

A reconciliation of the unrecognized tax benefits for the years ended December 31, 2015, 2014 and 2013 is as follows:



	Year Ended December 31,
	2015			2014		2013
	(in millions)
Balance beginning of year	$	55.5		$	45.2	$	36.9
Increase based on prior year tax positions	—			0.5		—
Decrease based on prior year tax positions	—			—		(6.4		)
Increases in current year tax positions	9.8			9.8		14.7
Settlements	—			—		—
Reductions related to expirations of statute of limitations	(16.3		)	—		—
Balance end of year	$	49.0		$	55.5	$	45.2

Included in the balance of unrecognized tax benefits as of December 31, 2015, 2014 and 2013 are $31.8 million, $25.6 million and $19.1 million, respectively, of tax benefits that, if recognized, would affect the effective tax rate. Approximately $16.3 million of the unrecognized tax positions relating to the characterization of partnership distributions received were recognized by the end of 2015 as a result of a lapse of the statute of limitations. Additionally, the Company believes that it is reasonably possible that approximately $11.6 million of its unrecognized tax positions relating to state tax credits may be recognized by the end of 2016 as a result of a lapse of the statute of limitations. Under ASU 2013-11, approximately $25.9 million and $13.5 million of unrecognized tax benefits were netted with deferred tax asset carryforwards as of December 31, 2015 and 2014, respectively. The remaining unrecognized tax benefits are included in other long-term liabilities in the Consolidated Balance Sheets.

CVR recognizes interest expense (income) and penalties on uncertain tax positions and income tax deficiencies (refunds) in income tax expense. CVR recognized interest expense of approximately $1.0 million during 2015. No penalties were recognized during 2015. As of December 31, 2015, CVR has recognized a liability for interest of approximately $7.5 million. No liability was recognized for penalties in 2015. In 2014, CVR recognized interest expense of approximately $3.8 million. No penalties were recognized during 2014. As of December 31, 2014, CVR had recognized a liability for interest of approximately $6.5 million. No liability was recognized for penalties in 2014. In 2013, CVR recognized interest expense of approximately $2.2 million. No penalties were recognized during 2013.

At December 31, 2015, the Company's tax filings are generally open to examination in the United States for the tax years ended December 31, 2012 through December 31, 2014 and in various individual states for the tax years ended December 31, 2011 through December 31, 2014.

Long-Term Debt

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Long-Term Debt

(9) Long-Term Debt

Long-term debt was as follows:



	December 31, 2015			December 31, 2014
	(in millions)
6.5% Senior Notes due 2022	$	500.0		$	500.0
CRNF credit facility	125.0			125.0
Capital lease obligations	48.5			49.9
Total debt	673.5			674.9
Current portion of long-term debt and capital lease obligations	(126.6		)	(1.4		)
Long-term debt, net of current portion	$	546.9		$	673.5

Old Senior Secured Notes

On April 6, 2010, CRLLC and its then wholly-owned subsidiary, Coffeyville Finance, completed a private offering of $225.0 million aggregate principal amount of 10.875% Second Lien Senior Secured Notes due 2017 (the "Old Second Lien Notes"). The Old Second Lien Notes were scheduled to mature on April 1, 2017, unless earlier redeemed or repurchased by the issuers. On January 23, 2013, $253.0 million of the proceeds from the Refining Partnership's IPO were utilized to satisfy and discharge the indenture governing the Old Second Lien Notes. The amounts were used to (i) repay the face amount of all $222.8 million aggregate principal amount of Old Second Lien Notes then outstanding, (ii) pay the redemption premium of approximately $20.6 million and (iii) settle accrued interest with respect thereto in an amount of approximately $9.5 million. The repurchase of the Old Second Lien Notes resulted in a loss on extinguishment of debt of approximately $26.1 million for the year ended December 31, 2013, which includes the write-off of previously deferred financing fees of $3.7 million and unamortized original issue discount of $1.8 million.

2022 Senior Secured Notes

On October 23, 2012, Refining LLC and Coffeyville Finance completed a private offering of $500.0 million aggregate principal amount of 6.5% Second Lien Senior Secured Notes due 2022 (the "2022 Notes"). The 2022 Notes were issued at par. Refining LLC received approximately $492.5 million of cash proceeds, net of the underwriting fees, but before deducting other third-party fees and expenses associated with the offering. The 2022 Notes were secured by substantially the same assets that secured the then outstanding Old Second Lien Notes, subject to exceptions, until such time that the then outstanding Old Second Lien Notes were satisfied and discharged in full, which occurred on January 23, 2013. Accordingly, the 2022 Notes are no longer secured. The 2022 Notes are fully and unconditionally guaranteed by CVR Refining and each of Refining LLC's existing domestic subsidiaries on a joint and several basis. CVR Refining has no independent assets or operations and Refining LLC is a 100% owned finance subsidiary of CVR Refining. Prior to the satisfaction and discharge of the Second Lien Notes, which occurred on January 23, 2013, the 2022 Notes were also guaranteed by CRLLC. CVR Energy, the Nitrogen Fertilizer Partnership and CRNF, a wholly owned subsidiary of the Nitrogen Fertilizer Partnership, are not guarantors.

The net proceeds from the offering of the 2022 Notes were used to purchase all of the then outstanding First Lien Secured Notes due 2015 through a tender offer and settled redemption in the fourth quarter of 2012.

The debt issuance costs of the 2022 Notes totaled approximately $8.7 million and are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method. On September 17, 2013, Refining LLC and Coffeyville Finance consummated a registered exchange offer, whereby all $500.0 million of the outstanding 2022 Notes were exchanged for an equal principal amount of notes with identical terms that were registered under the Securities Act of 1933. The exchange offer fulfilled the Refining Partnership's obligations contained in the registration rights agreement entered into in connection with the issuance of the 2022 Notes. The Refining Partnership incurred approximately $0.4 million of debt registration costs related to the registration and exchange offer during the year ended December 31, 2013, which are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method.

The 2022 Notes mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013.

The 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The 2022 Notes provide that the Refining Partnership can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the 2022 Notes. As of December 31, 2015, the Refining Partnership was in compliance with the covenants contained in the 2022 Notes.

Included in other current liabilities on the Consolidated Balance Sheets is accrued interest payable totaling approximately $5.4 million as of both December 31, 2015 and 2014 related to the 2022 Notes. At December 31, 2015, the estimated fair value of the 2022 Notes was approximately $485.0 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

Amended and Restated Asset Based (ABL) Credit Facility

On December 20, 2012, CRLLC, CVR Refining, Refining LLC and each of the operating subsidiaries of Refining LLC (collectively, the "Credit Parties") entered into an amended and restated ABL credit agreement (the "Amended and Restated ABL Credit Facility") with a group of lenders and Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent and collateral agent. The Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017. Under the Amended and Restated ABL Credit Facility, the Refining Partnership assumed the Company's position as borrower and the Company's obligations under the facility upon the closing of the Refining Partnership's IPO on January 23, 2013, as further discussed in Note 1 ("Organization and History of the Company").

The Amended and Restated ABL Credit Facility is a senior secured asset-based revolving credit facility in an aggregate principal amount of up to $400.0 million with an incremental facility, which permits an increase in borrowings of up to $200.0 million subject to additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Credit Parties and their subsidiaries. The Amended and Restated ABL Credit Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of 10% of the total facility commitment for swingline loans and 90% of the total facility commitment for letters of credit.

Borrowings under the Amended and Restated ABL Credit Facility bear interest at either a base rate or LIBOR plus an applicable margin. The applicable margin is (i) (a) 1.75% for LIBOR borrowings and (b) 0.75% for prime rate borrowings, in each case if quarterly average excess availability exceeds 50% of the lesser of the borrowing base and the total commitments and (ii) (a) 2.00% for LIBOR borrowings and (b) 1.00% for prime rate borrowings, in each case if quarterly average excess availability is less than or equal to 50% of the lesser of the borrowing base and the total commitments. The Amended and Restated ABL Credit Facility also requires the payment of customary fees, including an unused line fee of (i) 0.40% if the daily average amount of loans and letters of credit outstanding is less than 50% of the lesser of the borrowing base and the total commitments and (ii) 0.30% if the daily average amount of loans and letters of credit outstanding is equal to or greater than 50% of the lesser of the borrowing base and the total commitments. The Refining Partnership is also required to pay customary letter of credit fees equal to, for standby letters of credit, the applicable margin on LIBOR loans on the maximum amount available to be drawn under and for commercial letters of credit, the applicable margin on LIBOR loans less 0.50% on the maximum amount available to be drawn under, and customary facing fees equal to 0.125% of the face amount of, each letter of credit.

The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Credit Parties and their respective subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investment and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. The amended and restated facility also contains a fixed charge coverage ratio financial covenant, as defined under the facility. The Credit Parties were in compliance with the covenants of the Amended and Restated ABL Credit Facility as of December 31, 2015.

In connection with the Amended and Restated ABL Credit Facility, CRLLC and its subsidiaries incurred lender and other third-party costs of approximately $2.1 million for the year ended December 31, 2012, which are being deferred and amortized to interest expense and other financing costs using a straight-line method over the term of the amended facility. Additionally, in accordance with guidance provided by the FASB regarding the modification of revolving debt arrangements, the remaining approximately $2.8 million of unamortized deferred financing costs associated with the prior ABL credit facility will continue to be amortized over the term of the Amended and Restated ABL Credit Facility.

As of December 31, 2015, the Refining Partnership and its subsidiaries had availability under the Amended and Restated ABL Credit Facility of $290.1 million and had letters of credit outstanding of approximately $27.8 million. There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of December 31, 2015. Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of December 31, 2015.

Nitrogen Fertilizer Partnership Credit Facility

The Nitrogen Fertilizer Partnership credit facility includes a term loan facility of $125.0 million and a revolving credit facility of $25.0 million with an uncommitted incremental facility of up to $50.0 million. No amounts were outstanding under the revolving credit facility at December 31, 2015. There is no scheduled amortization. The credit facility matures on April 13, 2016; therefore, the principal portion of the term loan is presented as current portion of long-term debt on the Consolidated Balance Sheets as of December 31, 2015. The carrying value of the Nitrogen Fertilizer Partnership's debt approximates fair value. The Nitrogen Fertilizer Partnership is considering capital structure and refinancing options associated with the credit facility maturity.

Borrowings under the credit facility bear interest based on a pricing grid determined by the trailing four quarter leverage ratio. The initial pricing for Eurodollar rate loans under the credit facility is the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. Under its terms, the lenders under the credit facility were granted a perfected, first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CRNF and the Nitrogen Fertilizer Partnership. At December 31, 2015 the effective rate was approximately 4.60%, inclusive of the impact of interest rate swaps discussed in Note 15 ("Derivative Financial Instruments").

The credit facility requires the Nitrogen Fertilizer Partnership to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make restricted payments, investments and acquisitions, sale-leaseback transactions and affiliate transactions. The credit facility provides that the Nitrogen Fertilizer Partnership can make distributions to holders of its common units provided, among other things, it is in compliance with the leverage ratio and interest coverage ratio on a pro forma basis after giving effect to any distribution and there is no default or event of default under the credit facility. As of December 31, 2015, CRNF was in compliance with the covenants contained in the credit facility and there were no borrowings outstanding under the credit facility.

In connection with the credit facility, the Nitrogen Fertilizer Partnership incurred lender and other third-party costs of approximately $4.8 million for the year ended December 31, 2011. The costs associated with the credit facility have been deferred and are being amortized over the term of the credit facility as interest expense using the effective-interest amortization method for the term loan facility and the straight-line method for the revolving credit facility.

On February 9, 2016, CRLLC and the Nitrogen Fertilizer Partnership entered into a guaranty, pursuant to which CRLLC agreed to guaranty the indebtedness outstanding under the Nitrogen Fertilizer Partnership's credit facility. If the credit facility becomes due prior to a refinancing by the Nitrogen Fertilizer Partnership, CRLLC is required to pay the indebtedness pursuant to this guaranty. The Nitrogen Fertilizer Partnership's obligation to repay CRLLC for the indebtedness will be pursuant to a promissory note ("the Note"). The terms of the Note will be mutually agreed upon by the parties, provided, the term will be the lesser of two years or such time that the Nitrogen Fertilizer Partnership obtains third-party financing ("New Debt") of at least $125.0 million on terms acceptable to the Nitrogen Fertilizer Partnership with a term of greater than one year from the inception of the New Debt.

Deferred Financing Costs

For the years ended December 31, 2015, 2014 and 2013, amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $2.8 million, $2.8 million and $2.9 million, respectively.

Estimated amortization of deferred financing costs is as follows:




Year Ending December 31,	Deferred Financing
	(in millions)
2016	$	2.2
2017	1.8
2018	0.9
2019	0.9
2020	0.9
Thereafter	1.7
	$	8.4

Capital Lease Obligations

The Refining Partnership maintains two leases, accounted for as a capital lease and a finance obligation, related to the Magellan Pipeline Terminals, L.P. ("Magellan Pipeline") and Excel Pipeline LLC ("Excel Pipeline"). The underlying assets and related depreciation were included in property, plant and equipment. The capital lease relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline. The lease has 166 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 165 months remaining and will expire in September 2029. As of December 31, 2015, the outstanding obligation associated with these arrangements totaled approximately $48.5 million, of which $46.9 million is included in long-term liabilities and $1.6 million is included in current liabilities in the Consolidated Balance Sheets.

Future payments required under capital lease at December 31, 2015 are as follows:



Year Ending December 31,	Capital Lease
	(in millions)
2016	$	6.4
2017	6.5
2018	6.5
2019	6.5
2020	6.5
2021 and thereafter	57.2
Total future payments	89.6
Less: amount representing interest	41.1
Present value of future minimum payments	48.5
Less: current portion	1.6
Long-term portion	$	46.9

Dividends

12 Months Ended

Dec. 31, 2015

Dividends [Abstract]

Dividends

(10) Dividends

On January 24, 2013, the board of directors of the Company adopted a quarterly cash dividend policy. Dividends are subject to change at the discretion of the board of directors. The Company began paying regular quarterly dividends in the second quarter of 2013. Additionally, the Company declared and paid one special cash dividend during the year ended December 31, 2014.

The following is a summary of the quarterly and special dividends paid to stockholders during the years ended December 31, 2015 and 2014:



	December 31, 2014		March 31, 2015		June 30, 2015		September 30, 2015		Total Dividends Paid in 2015
	(in millions, except per share data)
Dividend type	Quarterly		Quarterly		Quarterly		Quarterly
Amount paid to IEP	$	35.6	$	35.6	$	35.6	$	35.6	$	142.4
Amounts paid to public stockholders	7.8		7.8		7.8		7.8		31.3
Total amount paid	$	43.4	$	43.4	$	43.4	$	43.4	$	173.7
Per common share	$	0.50	$	0.50	$	0.50	$	0.50	$	2.00
Shares outstanding	86.8		86.8		86.8		86.8



	December 31, 2013		March 31, 2014		June 30, 2014		July 17, 2014		September 30, 2014		Total Dividends Paid in 2014
	(in millions, except per share data)
Dividend type	Quarterly		Quarterly		Quarterly		Special		Quarterly
Amount paid to IEP	$	53.4	$	53.4	$	53.4	$	142.4	$	53.4	$	356.0
Amounts paid to public stockholders	11.7		11.7		11.7		31.3		11.7		78.2
Total amount paid	$	65.1	$	65.1	$	65.1	$	173.7	$	65.1	$	434.2
Per common share	$	0.75	$	0.75	$	0.75	$	2.00	$	0.75	$	5.00
Shares outstanding	86.8		86.8		86.8		86.8		86.8

Earnings Per Share

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Earnings Per Share

(11) Earnings Per Share

The computations of the basic and diluted earnings per share for the years ended December 31, 2015, 2014 and 2013 are as follows:



	For the Year Ended December 31,
	2015		2014		2013
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	169.6	$	173.9	$	370.7

Weighted-average shares of common stock outstanding - Basic	86.8		86.8		86.8
Weighted-average shares of common stock outstanding - Diluted	86.8		86.8		86.8

Basic earnings per share	$	1.95	$	2.00	$	4.27
Diluted earnings per share	$	1.95	$	2.00	$	4.27

There were no dilutive awards outstanding during the years ended December 31, 2015, 2014 and 2013 as all unvested awards under the LTIP were liability-classified awards. See Note 3 ("Share-Based Compensation").

Benefit Plans	12 Months Ended
Benefit Plans	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Benefit Plans	(12) Benefit Plans CVR sponsors and administers two defined-contribution 401(k) plans, the CVR Energy 401(k) Plan and the CVR Energy 401(k) Plan for Represented Employees (the "Plans"), in which CVR employees may participate. Participants in the Plans may elect to contribute a designated percentage of their eligible compensation in accordance with the Plans, subject to statutory limits. CVR provides a matching contribution of 100% of the first 6% of eligible compensation contributed by participants. Contributions to the represented plan are determined in accordance with provisions of negotiated labor contracts. Participants in both Plans are immediately vested in their individual contributions. Both Plans provide for a three-year vesting schedule for CVR's matching contributions and contain a provision to count service with predecessor organizations. CVR's contributions under the Plans were approximately $7.3 million, $6.6 million and $6.1 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(13) Commitments and Contingencies

The minimum required payments for CVR's operating lease agreements and unconditional purchase obligations are as follows:



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations⁽¹⁾
	(in millions)
2016	$	8.0	$	141.0
2017	5.5		125.6
2018	3.9		124.3
2019	2.1		123.5
2020	1.5		107.8
Thereafter	2.5		727.4
	$	23.5	$	1,349.6

_______________________________________

(1)

This amount includes approximately $781.5 million payable ratably over fifteen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of December 31, 2015, where applicable. Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada's Keystone pipeline system. CRRM began receiving crude oil under the agreements in the first quarter of 2011.

CVR leases various equipment, including railcars and real properties, under long-term operating leases expiring at various dates. For the years ended December 31, 2015, 2014 and 2013, lease expense totaled approximately $8.7 million, $9.3 million and $9.4 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire.

Additionally, in the normal course of business, the Company has long-term commitments to purchase oxygen, nitrogen, electricity, storage capacity and pipeline transportation services. For the years ended December 31, 2015, 2014 and 2013, total expense of $135.9 million, $137.8 million and $126.1 million, respectively, was incurred related to long-term commitments.

Crude Oil Supply Agreement

On August 31, 2012, CRRM and Vitol Inc. ("Vitol"), entered into an Amended and Restated Crude Oil Supply Agreement (as amended, the "Vitol Agreement"). Under the Vitol Agreement, Vitol supplies the petroleum business with crude oil and intermediation logistics, which helps to reduce the Refining Partnership's inventory position and mitigate crude oil pricing risk. The Vitol Agreement will automatically renew for successive one-year terms (each such term, a "Renewal Term") unless either party provides the other with notice of nonrenewal at least 180 days prior to expiration of any Renewal Term. The Vitol Agreement currently extends through December 31, 2016.

Litigation

From time to time, the Company is involved in various lawsuits arising in the normal course of business, including matters such as those described below under, "Environmental, Health, and Safety ("EHS") Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular case. It is possible that management's estimates of the outcomes will change within the next year due to uncertainties inherent in litigation and settlement negotiations. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters will prove to be accurate.

Proxy Matters

On June 21, 2012, Goldman, Sachs & Co. ("GS") filed suit against CVR in state court in New York, alleging that CVR failed to pay GS fees allegedly due to GS by CVR pursuant to an engagement letter dated March 21, 2012, which according to the allegations set forth in the complaint, provided that GS was engaged by CVR to assist CVR and the CVR board of directors in connection with a tender offer for CVR's stock, made by Carl C. Icahn and certain of his affiliates. On September 8, 2014, the court (in its decision granting GS's motion for summary judgment against CVR) directed the court clerk to enter judgment against CVR in the amount of approximately $22.6 million. CVR filed its notice of appeal on October 3, 2014. On November 24, 2014, CVR paid the judgment to GS, subject to a right of refund if it is successful on appeal. In October 2015, CVR entered into a settlement agreement with GS pursuant to which (i) CVR received settlement proceeds, (ii) the parties executed a mutual release and (iii) CVR’s appeal has been dismissed. The settlement did not have a material effect on the consolidated financial statements.

On August 10, 2012, Deutsche Bank ("DB") filed suit against CVR in state court in New York, alleging that CVR failed to pay DB fees allegedly due to DB by CVR pursuant to an engagement letter dated March 23, 2012, which according to the allegations set forth in the complaint, provided that DB was engaged by CVR to assist CVR and the CVR board of directors in connection with a tender offer for CVR's stock made by Carl C. Icahn and certain of his affiliates. On September 8, 2014, the court (in its decision granting DB's motion for summary judgment against CVR) directed the court clerk to enter judgment against CVR in the amount of approximately $22.7 million. CVR filed its notice of appeal on October 3, 2014. On October 27, 2014, CVR paid the judgment to DB, subject to a right of refund if it is successful on appeal. In October 2015, CVR entered into a settlement agreement with DB pursuant to which (i) CVR received settlement proceeds, (ii) the parties executed a mutual release and (iii) CVR’s appeal has been dismissed. The settlement did not have a material effect on the consolidated financial statements.

Rentech Nitrogen Mergers Litigation

On August 29, 2015, Mike Mustard, a purported unitholder of Rentech Nitrogen, filed a class action complaint on behalf of the public unitholders of Rentech Nitrogen against Rentech Nitrogen, Rentech Nitrogen GP, Rentech Nitrogen Holdings, Inc., Rentech, Inc., CVR Partners, DSHC, LLC, Merger Sub 1 and Merger Sub 2, and the members of the board of directors of Rentech Nitrogen GP (the "Rentech Nitrogen Board"), in the Court of Chancery of the State of Delaware (the "Mustard Lawsuit"). The Mustard Lawsuit alleges, among other things, that the consideration offered by CVR Partners is unfair and inadequate and that, by pursuing a transaction that is the result of an allegedly conflicted and unfair process, certain of the defendants have breached their duties owed to the unitholders of Rentech Nitrogen, and are engaging in self-dealing. Specifically, the lawsuit alleges that the director defendants: (i) failed to take steps to maximize the value of Rentech Nitrogen to its public shareholders, (ii) failed to properly value Rentech Nitrogen, and (iii) ignored or did not protect against the numerous conflicts of interest arising out of the proposed transaction. The Mustard Lawsuit also alleges that Rentech Nitrogen, Rentech Nitrogen GP, Rentech Nitrogen Holdings, Inc., Rentech, Inc., CVR Partners, DSHC, LLC, Merger Sub 1 and Merger Sub 2 aided and abetted the director defendants in their purported breach of fiduciary duties.

On October 6, 2015, Jesse Sloan, a purported unitholder of Rentech Nitrogen, filed a class action complaint on behalf of the public unitholders of Rentech Nitrogen against Rentech Nitrogen, Rentech Nitrogen GP, CVR Partners, Merger Sub 1 and Merger Sub 2, and the members of the Rentech Nitrogen Board, in the United States District Court for the Central District of California (the "Sloan Lawsuit"). The Sloan Lawsuit alleges, among other things, that the attempted sale of Rentech Nitrogen to CVR Partners was conducted by means of an unfair process and for an unfair price. Specifically, the lawsuit alleges that (i) Rentech Nitrogen GP and the Rentech Nitrogen Board breached their obligations under the partnership agreement and their implied duty of good faith and fair dealing by causing Rentech Nitrogen to enter into the merger agreement and failing to disclose material information to unitholders of Rentech Nitrogen, (ii) the Rentech Nitrogen Board violated fiduciary duties owed to the unitholders of Rentech Nitrogen based primarily on allegations of inadequate consideration, restrictive deal protection devices and improper disclosure, (iii) each of the defendants aided and abetted in the foregoing breaches described in items (i) and (ii), and (iv) Rentech Nitrogen and the Rentech Nitrogen Board violated Sections 14(a) and 20(a) of the Securities Exchange Act of 1934 and Rule 14a-9 thereunder based on improper disclosure contained in the Registration Statement on Form S-4 (Registration No. 333-206982), which was originally filed with the SEC by CVR Partners on September 17, 2015.

Among other remedies, the plaintiffs in these actions seek to enjoin the mergers and seek unspecified money damages. The lawsuits are at a preliminary state, and the outcome of any such litigation is uncertain. An adverse ruling in these actions may cause the mergers to be delayed or not be completed, which could cause the Nitrogen Fertilizer Partnership not to realize some or all of the anticipated benefits of the mergers. No amounts have been recognized in these consolidated financial statements regarding the lawsuits.

On February 1, 2016, the parties to the Mustard Lawsuit and the Sloan Lawsuit entered into a memorandum of understanding ("MOU") providing for the proposed settlement of the lawsuits. While the defendants believe that no supplemental disclosure is required under applicable laws, in order to avoid the burden and expense of further litigation, they have agreed, pursuant to the terms of the MOU, to make certain supplemental disclosures related to the proposed mergers. The MOU contemplates that the parties will enter into a stipulation of settlement. The stipulation of settlement will be subject to customary conditions, including court approval following notice to Rentech Nitrogen's unitholders. In the event that the parties enter into a stipulation of settlement, a hearing will be scheduled at which the United States District Court for the Central District of California (the "Court") will consider the fairness, reasonableness and adequacy of the proposed settlement. If the proposed settlement is finally approved by the Court, it will resolve and release all claims by unitholders of Rentech Nitrogen challenging any aspect of the proposed mergers, the merger agreement and any disclosure made in connection therewith, including in the prospectus and definitive proxy statement, pursuant to terms that will be disclosed to such unitholders prior to final approval of the proposed settlement. In addition, in connection with the proposed settlement, the parties contemplate that plaintiffs' counsel will file a petition in the Court for an award of attorneys' fees and expenses to be paid by Rentech Nitrogen or its successor. The proposed settlement is also contingent upon, among other things, the mergers becoming effective under Delaware law. There can be no assurance that the Court will approve the proposed settlement contemplated by the MOU. In the event that the proposed settlement is not approved and such conditions are not satisfied, the defendants will continue to vigorously defend against the allegations in the lawsuits.

Property Tax Matter

CRNF received a ten-year property tax abatement from Montgomery County, Kansas (the "County") in connection with the construction of the nitrogen fertilizer plant that expired on December 31, 2007. In connection with the expiration of the abatement, the County reclassified and reassessed CRNF's nitrogen fertilizer plant for property tax purposes. The reclassification and reassessment resulted in an increase in CRNF's annual property tax expense by an average of approximately $10.7 million per year for the years ended December 31, 2008 and December 31, 2009, $11.7 million for the year ended December 31, 2010, $11.4 million for the year ended December 31, 2011 and $11.3 million for the year ended December 31, 2012. CRNF protested the classification and resulting valuation for each of those years to the Kansas Board of Tax Appeals ("BOTA"), followed by an appeal to the Kansas Court of Appeals. However, CRNF fully accrued and paid the property taxes the county claims are owed for the years ended December 31, 2008 through 2012. The Kansas Court of Appeals, in a memorandum opinion dated August 9, 2013, reversed the BOTA decision in part and remanded the case to BOTA, instructing BOTA to classify each asset on an asset by asset basis instead of making a broad determination that the entire plant was real property as BOTA did originally. The County filed a motion for rehearing with the Kansas Court of Appeals and a petition for review with the Kansas Supreme Court, both of which have been denied.

In March 2015, BOTA concluded that based upon an asset by asset determination, a substantial majority of the assets in dispute will be classified as personal property for the 2008 tax year. CRNF and the County next will submit evidence of valuation to BOTA with respect to the real property, following which, BOTA will issue its final decision. No amounts have been received or recognized in these consolidated financial statements related to the 2008 property tax matter or BOTA's decision.

On February 25, 2013, the County and CRNF agreed to a settlement for tax years 2009 through 2012, which has lowered and will lower CRNF's property taxes by about $10.7 million per year (as compared to the 2012 tax year) for tax years 2013 to 2016 based on current mill levy rates. In addition, the settlement provides the County will support CRNF's application before BOTA for a ten-year tax exemption for the UAN expansion. Finally, the settlement provides that CRNF will continue its appeal of the 2008 reclassification and reassessment discussed above.

SEC Matter

The SEC is conducting an investigation in connection with the Company's disclosures following the announcement of a tender offer for the Company's stock initiated in February 2012. The Company is cooperating with the SEC and has produced, at the SEC's request, documents pertaining to the tender offer and the Company's disclosures.

Flood, Crude Oil Discharge and Insurance

Crude oil was discharged from the Coffeyville refinery on July 1, 2007, due to the short amount of time available to shutdown and secure the refinery in preparation for the flood that occurred on June 30, 2007. On October 25, 2010, the Company received a letter from the United States Coast Guard on behalf of the EPA seeking approximately $1.8 million in oversight cost reimbursement. The Company responded by asserting defenses to the Coast Guard's claim for oversight costs. On September 23, 2011, the United States Department of Justice ("DOJ"), acting on behalf of the EPA and the United States Coast Guard, filed suit against CRRM in the United States District Court for the District of Kansas seeking recovery from CRRM related to alleged non-compliance with the Clean Air Act's Risk Management Program ("RMP"), the Clean Water Act ("CWA") and the OPA. CRRM reached an agreement with the DOJ resolving its claims under CWA and OPA. The agreement was memorialized in a Consent Decree that was filed with and approved by the Court on February 12, 2013 and March 25, 2013, respectively (the "2013 Consent Decree"). On April 19, 2013, CRRM paid a civil penalty (including accrued interest) in the amount of $0.6 million related to the CWA claims and reimbursed the Coast Guard for oversight costs under OPA in the amount of $1.7 million. The 2013 Consent Decree also requires CRRM to make small capital upgrades to the Coffeyville refinery crude oil tank farm, develop flood procedures and provide employee training, the majority of which have already been completed.

The parties also reached an agreement to settle DOJ's claims related to alleged non-compliance with RMP. The agreement was memorialized in a separate consent decree that was filed with and approved by the Court on May 21, 2013 and July 2, 2013, respectively, and provided for a civil penalty of $0.3 million. On July 29, 2013, CRRM paid the civil penalty related to the RMP claims. In 2015, CRRM continued to implement the recommendations of several audits required by the RMP Consent Decree, which were related to compliance with RMP requirements.

CRRM sought insurance coverage for the crude oil release and for the ultimate costs for remediation and third-party property damage claims. On July 10, 2008, the Company filed a lawsuit in the United States District Court for the District of Kansas against certain of the Company's environmental insurance carriers requesting insurance coverage indemnification for the June/July 2007 flood and crude oil discharge losses. Each insurer reserved its rights under various policy exclusions and limitations and cited potential coverage defenses. The Court issued summary judgment opinions that eliminated the majority of the insurance defendants' reservations and defenses. CRRM has received $25.0 million of insurance proceeds under its primary environmental liability insurance policy, which constitutes full payment of the primary pollution liability policy limit. During the second quarter of 2015, CRRM entered into a settlement agreement and release with the insurance carriers involved in the lawsuit, pursuant to which (i) CRRM received settlement proceeds of approximately $31.3 million, (ii) the parties mutually released each other from all claims relating to the flood and crude oil discharge and (iii) all pending appeals have been dismissed. Of the settlement proceeds received, $27.3 million were recorded as a flood insurance recovery in the Consolidated Statements of Operations for the year ended December 31, 2015. The remaining $4.0 million of settlement proceeds reduced CVR Refining's $4.0 million receivable related to this matter, which was included in other assets on the Consolidated Balance Sheets as of December 31, 2014.

Environmental, Health, and Safety ("EHS") Matters

The petroleum and nitrogen fertilizer businesses are subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries.

CRRM, CRNF, Coffeyville Resources Crude Transportation, LLC ("CRCT"), Wynnewood Refining Company, LLC ("WRC") and Coffeyville Resources Terminal ("CRT") own and/or operate manufacturing and ancillary operations at various locations directly related to petroleum refining and distribution and nitrogen fertilizer manufacturing. Therefore, CRRM, CRNF, CRCT, WRC and CRT have exposure to potential EHS liabilities related to past and present EHS conditions at these locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the Resource Conservation and Recovery Act ("RCRA"), and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances. Similarly, the OPA generally subjects owners and operators of facilities to strict, joint and several liability for all containment and clean-up costs, natural resource damages, and potential governmental oversight costs arising from oil spills into the waters of the United States, which has been broadly interpreted to include most water bodies including intermittent streams.

CRRM, CRNF, CRCT, WRC and CRT are subject to extensive and frequently changing federal, state and local, environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, the storage, handling, use and transportation of petroleum and nitrogen products, and the characteristics and composition of gasoline and diesel fuels. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that the Company's operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs.

CRRM and CRT have agreed to perform corrective actions at the Coffeyville, Kansas refinery and the now-closed Phillipsburg, Kansas terminal facility, pursuant to Administrative Orders on Consent issued under RCRA to address historical contamination by the prior owners (RCRA Docket No. VII-94-H-20 and Docket No. VII-95-H-11, respectively). WRC and the Oklahoma Department of Environmental Quality ("ODEQ") have entered into a Consent Order (Case No. 15-056) to resolve certain legacy environmental issues related to historical groundwater contamination and the operation of a wastewater conveyance. As of December 31, 2015 and 2014, environmental accruals of approximately $3.6 million and $1.1 million, respectively, were reflected in the Consolidated Balance Sheets for probable and estimated costs for remediation of environmental contamination under the RCRA Administrative Orders and the ODEQ Consent Order, for which approximately $2.0 million and $0.2 million, respectively, are included in other current liabilities. Accruals were determined based on an estimate of payment costs through 2026, for which the scope of remediation was arranged with the EPA and ODEQ, and were discounted at the appropriate risk free rates at December 31, 2015 and 2014, respectively. The accruals include estimated closure and post-closure costs of approximately $0.4 million and $0.9 million for two landfills at December 31, 2015 and 2014, respectively. The estimated future payments for these required obligations are as follows:



Year Ending December 31,	Amount
	(in millions)
2016	$	2.0
2017	0.5
2018	0.5
2019	0.1
2020	0.1
Thereafter	0.5
Undiscounted total	3.7
Less amounts representing interest at 1.87%	0.1
Accrued environmental liabilities at December 31, 2015	$	3.6

Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate.

Mobile Source Air Toxic II Emissions

In 2007, the EPA promulgated the Mobile Source Air Toxic II ("MSAT II") rule that requires the reduction of benzene in gasoline by 2011. The MSAT II projects for CRRM and WRC were completed within the compliance deadline of November 1, 2014. The projects were completed at a total cost of approximately $48.3 million and $89.0 million, excluding capitalized interest, by CRRM and WRC, respectively.

Tier 3 Motor Vehicle Emission and Fuel Standards

In April 2014, the EPA promulgated the Tier 3 Motor Vehicle Emission and Fuel Standards, which will require that gasoline contain no more than ten parts per million of sulfur on an annual average basis. Refineries must be in compliance with the more stringent emission standards by January 1, 2017; however, compliance with the rule is extended until January 1, 2020 for approved small volume refineries and small refiners. In March 2015, the EPA approved the Wynnewood refinery's application requesting "small volume refinery" status; therefore, its compliance deadline is January 1, 2020. It is not anticipated that the refineries will require additional controls or capital expenditures to meet the anticipated new standard.

Renewable Fuel Standards

CVR Refining is subject to the Renewable Fuel Standard ("RFS") which requires refiners to either blend "renewable fuels" in with their transportation fuels or purchase renewable fuel credits, known as RINs in lieu of blending. Due to mandates in the RFS requiring increasing volumes of renewable fuels to replace petroleum products in the U.S. transportation fuel market, there may be a decrease in demand for petroleum products. Beginning in 2011, the Coffeyville refinery was required to blend renewable fuels into its transportation fuel or purchase RINs in lieu of blending. In 2013, the Wynnewood refinery was subject to the RFS for the first time. CVR Refining is not able to blend the substantial majority of its transportation fuels and has to purchase RINs on the open market, as well as waiver credits for cellulosic biofuels from the EPA, in order to comply with the RFS.

The cost of RINs has been extremely volatile as the EPA's proposed renewable fuel volume mandates approached the "blend wall." The blend wall refers to the point at which the amount of ethanol blended into the transportation fuel supply exceeds the demand for transportation fuel containing such levels of ethanol. The blend wall is generally considered to be reached when more than 10% ethanol by volume ("E10 gasoline") is blended into transportation fuel.

On December 14, 2015, the EPA published in the Federal Register a final rule establishing the renewable fuel volume mandates for 2014, 2015 and 2016, and the biomass-based diesel mandate for 2017. The volumes included in the EPA's final rule increase each year, but are lower, with the exception of the volumes for biomass-based diesel, than the volumes required by the Clean Air Act. The EPA used its waiver authority to lower the volumes, but its decision to do so has been challenged in the U.S. Court of Appeals for the District of Columbia Circuit.

The cost of RINs for the years ended December 31, 2015, 2014 and 2013 was approximately $123.9 million, $127.2 million and $180.5 million, respectively. As of December 31, 2015 and 2014, CVR Refining's biofuel blending obligation was approximately $9.5 million and $52.3 million, respectively, which is recorded in other current liabilities in the Consolidated Balance Sheets. The price of RINs has been extremely volatile and has increased over the last year. The future cost of RINs for the petroleum business is difficult to estimate. Additionally, the cost of RINs is dependent upon a variety of factors, which include the availability of RINs for purchase, the price at which RINs can be purchased, transportation fuel production levels, the mix of the petroleum business' petroleum products, as well as the fuel blending performed at its refineries and downstream terminals, all of which can vary significantly from period to period.

Coffeyville Second Consent Decree

In March 2004, CRRM and CRT entered into a Consent Decree (the "2004 Consent Decree") with the EPA and the Kansas Department of Health and Environment (the "KDHE") to resolve air compliance concerns raised by the EPA and KDHE related to Farmland Industries Inc.'s prior ownership and operation of the Coffeyville crude oil refinery and the now-closed Phillipsburg terminal facilities. Under the 2004 Consent Decree, CRRM agreed to install controls to reduce emissions of sulfur dioxide ("SO₂"), nitrogen oxides and particulate matter from its FCCU by January 1, 2011. In addition, pursuant to the 2004 Consent Decree, CRRM and CRT assumed clean-up obligations at the Coffeyville refinery and the now-closed Phillipsburg terminal facilities.

In March 2012, CRRM entered into a second consent decree (the "Second Consent Decree") with the EPA and KDHE, which replaced the 2004 Consent Decree (other than certain financial assurance provisions associated with corrective action at the refinery and terminal under RCRA). The Second Consent Decree was entered by the U.S. District Court for the District of Kansas on April 19, 2012. The Second Consent Decree gave CRRM more time to install the FCCU controls from the 2004 Consent Decree and expands the scope of the settlement so that it is now considered a "global settlement" under the EPA's "National Petroleum Refining Initiative." Under the National Petroleum Refining Initiative, the EPA alleged industry-wide non-compliance with four "marquee" issues under the Clean Air Act: New Source Review, Flaring, Leak Detection and Repair, and Benzene Waste Operations NESHAP. The National Petroleum Refining Initiative has resulted in most U.S. refineries (representing more than 90% of the U.S. refining capacity) entering into consent decrees requiring the payment of civil penalties and the installation of air pollution control equipment and enhanced operating procedures. Under the Second Consent Decree, CRRM was required to pay a civil penalty of approximately $0.7 million and complete the installation of FCCU controls required under the 2004 Consent Decree, add controls to certain heaters and boilers and enhance certain work practices relating to wastewater and fugitive emissions. The remaining costs of complying with the Second Consent Decree are expected to be approximately $44.0 million. Additional incremental capital expenditures associated with the Second Consent Decree will not be material and will be limited primarily to the retrofit and replacement of heaters and boilers over a several year timeframe.

CRRM has entered into an agreement with the EPA and KDHE to modify provisions in the Second Consent Decree relating to the installation of controls to reduce air emissions of sulfur dioxide from the refinery's FCCU. Pursuant to the terms of the modification, CRRM will be permitted to use alternative means of control to those currently specified in the Second Consent Decree provided it can meet the limits specified in the modification. In consideration for the EPA and KDHE's agreement to permit CRRM to use alternative controls, CRRM will pay higher stipulated penalties if it fails to meet the SO₂ limits and, if it elects to install the original controls, will have to take additional steps to avoid negative impacts to the Verdigris River associated with the original controls. The modification has been signed by CRRM, the EPA and KDHE, and on February 10, 2016, the modification was lodged with the United States District Court for the District of Kansas. The modification is subject to public notice and comment and, ultimately, approval by the court.

Wynnewood Clean Air Act Compliance

WRC entered into a Consent Order with ODEQ in August 2011 (the "Wynnewood Consent Order"). The Wynnewood Consent Order addresses certain historic Clean Air Act compliance issues related to the operations of the prior owner. Under the Wynnewood Consent Order, WRC paid a civil penalty of $950,000, and agreed to install certain controls, enhance certain compliance programs, and undertake additional testing and auditing. A substantial portion of the costs of complying with the Wynnewood Consent Order were expended during the last turnaround. The remaining costs are expected to be $3.0 million. In consideration for entering into the Wynnewood Consent Order, WRC received a release from liability from ODEQ for matters described in the ODEQ order.

RCRA Compliance Matters

In January 2014, the EPA issued an inspection report to the Wynnewood refinery related to a RCRA compliance evaluation inspection conducted in March 2013. In February 2014, ODEQ notified WRC that it concurred with the EPA's inspection findings and would be pursuing enforcement. WRC and ODEQ entered into a Consent Order in June 2015 resolving all alleged non-compliance associated with the RCRA compliance evaluation inspection, as well as issues related to possible soil and groundwater contamination associated with the prior owner's operation of the refinery. The Consent Order requires WRC to take certain corrective actions, including specified groundwater remediation and monitoring measures pursuant to a work plan to be approved by ODEQ. CVR Refining does not anticipate that the costs of complying with the Consent Order will be material.

Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the years ended December 31, 2015, 2014 and 2013, capital expenditures were approximately $35.7 million, $100.6 million and $111.3 million, respectively, and were incurred to improve the environmental compliance and efficiency of the operations.

CRRM, CRNF, CRCT, WRC and CRT each believe it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described above or other EHS matters which may develop in the future will not have a material adverse effect on the business, financial condition, or results of operations.

Wynnewood Refinery Incident

On September 28, 2012, the Wynnewood refinery experienced an explosion in a boiler unit during startup after a short outage as part of the turnaround process. Two employees were fatally injured. Damage at the refinery was limited to the boiler. Additionally, there has been no evidence of environmental impact. The refinery was in the final stages of shutdown for turnaround maintenance at the time of the incident. The petroleum business completed an internal investigation of the incident and cooperated with OSHA in its investigation. OSHA also conducted a general inspection of the facility during the boiler incident investigation. In March 2013, OSHA completed its investigation and communicated its citations to WRC. OSHA also placed WRC in its Severe Violators Enforcement Program ("SVEP"). WRC is vigorously contesting the citations and OSHA's placement of WRC in the SVEP. Any penalties associated with OSHA's citations are not expected to have a material adverse effect on the consolidated financial statements. In addition to the above, the spouses of the two employees fatally injured have filed a civil lawsuit against CVR Refining and CVR Energy in Fort Bend County, Texas. The companies will vigorously defend the suit. It is currently too early to assess a potential outcome in the matter.

Affiliate Pension Obligations

Mr. Icahn, through certain affiliates, owns approximately 82% of the Company’s capital stock. Applicable pension and tax laws make each member of a "controlled group" of entities, generally defined as entities in which there is at least an 80% common ownership interest, jointly and severally liable for certain pension plan obligations of any member of the controlled group. These pension obligations include ongoing contributions to fund the plan, as well as liability for any unfunded liabilities that may exist at the time the plan is terminated. In addition, the failure to pay these pension obligations when due may result in the creation of liens in favor of the pension plan or the Pension Benefit Guaranty Corporation ("PBGC") against the assets of each member of the controlled group.

As a result of the more than 80% ownership interest in CVR Energy by Mr. Icahn's affiliates, the Company is subject to the pension liabilities of all entities in which Mr. Icahn has a direct or indirect ownership interest of at least 80%. Two such entities, ACF Industries LLC ("ACF") and Federal-Mogul, are the sponsors of several pension plans. All the minimum funding requirements of the Code and the Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006, for these plans have been met as of December 31, 2015. If the ACF and Federal-Mogul plans were voluntarily terminated, they would be collectively underfunded by approximately $589.2 million and $473.8 million as of December 31, 2015 and 2014, respectively. These results are based on the most recent information provided by Mr. Icahn's affiliates based on information from the plans' actuaries. These liabilities could increase or decrease, depending on a number of factors, including future changes in benefits, investment returns, and the assumptions used to calculate the liability. As members of the controlled group, CVR Energy would be liable for any failure of ACF and Federal-Mogul to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of their respective pension plans. In addition, other entities now or in the future within the controlled group that includes CVR Energy may have pension plan obligations that are, or may become, underfunded, and the Company would be liable for any failure of such entities to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of such plans. The current underfunded status of the ACF and Federal-Mogul pension plans requires such entities to notify the PBGC of certain "reportable events," such as if CVR Energy were to cease to be a member of the controlled group, or if CVR Energy makes certain extraordinary dividends or stock redemptions. The obligation to report could cause the Company to seek to delay or reconsider the occurrence of such reportable events. Based on the contingent nature of potential exposure related to these affiliate pension obligations, no liability has been recorded in the consolidated financial statements.

Fair Value Measurements

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

(14) Fair Value Measurements

ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820") established a single authoritative definition of fair value when accounting rules require the use of fair value, set out a framework for measuring fair value and required additional disclosures about fair value measurements. ASC 820 clarifies that fair value is an exit price, representing the amount from the perspective of a market participant that holds the asset or owes the liability at the measurement date.

ASC 820 discusses valuation techniques, such as the market approach (prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets and liabilities such as a business), the income approach (techniques to convert future amounts to a single current amount based on market expectations about those future amounts including present value techniques and option pricing), and the cost approach (amount that would be required currently to replace the service capacity of an asset which is often referred to as a replacement cost). ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:


•	Level 1 — Quoted prices in active markets for identical assets and liabilities


•	Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)


•	Level 3 — Significant unobservable inputs (including the Company's own assumptions in determining the fair value)

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2015 and 2014:



	December 31, 2015
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	15.7	$	—		$	—	$	15.7
Other current assets (investments)	0.1		—			—		0.1
Other current assets (other derivative agreements)	—		44.7			—		44.7
Total Assets	$	15.8	$	44.7		$	—	$	60.5
Other current liabilities (other derivative agreements)	—		(0.1		)	—		(0.1		)
Other current liabilities (interest rate swaps)	—		(0.1		)	—		(0.1		)
Other current liabilities (biofuel blending obligations)	—		(2.7		)	—		(2.7		)
Total Liabilities	$	—	$	(2.9	)	$	—	$	(2.9	)



	December 31, 2014
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	69.0	$	—		$	—	$	69.0
Other current assets (investments)	73.9		2.7			—		76.6
Other current assets (other derivative agreements)	—		25.0			—		25.0
Other long-term assets (other derivative agreements)	—		22.3			—		22.3
Total Assets	$	142.9	$	50.0		$	—	$	192.9
Other current liabilities (interest rate swaps)	—		(0.8		)	—		(0.8		)
Other current liabilities (biofuel blending obligations)	—		(49.6		)	—		(49.6		)
Other long-term liabilities (interest rate swaps)	—		(0.2		)	—		(0.2		)
Total Liabilities	$	—	$	(50.6	)	$	—	$	(50.6	)

As of December 31, 2015 and 2014, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Company's cash equivalents, investments, derivative instruments and uncommitted biofuel blending obligation. Additionally, the fair value of the Company's debt issuances is disclosed in Note 9 ("Long-Term Debt"). The Refining Partnership's commodity derivative contracts and uncommitted biofuel blending obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered Level 2 inputs. The Nitrogen Fertilizer Partnership has interest rate swaps that are measured at fair value on a recurring basis using Level 2 inputs. The fair value of these interest rate swap instruments are based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current LIBOR rate and a forward LIBOR curve, along with other observable market inputs. The Company had no transfers of assets or liabilities between any of the above levels during the year ended December 31, 2015.

As of December 31, 2014, the aggregate cost basis for the Company's available-for-sale securities was approximately $73.6 million following an other-than-temporary impairment of $4.7 million during the year ended December 31, 2014. During the year ended December 31, 2015, the Company received proceeds of $68.0 million for the sale of a portion of its investment in available-for-sale securities. The aggregate cost basis for the available-for-sale securities sold was approximately $47.9 million. Upon the sale of the available-for-sale securities, the Company reclassified an unrealized gain of $20.1 million from AOCI and recognized a realized gain in other income in the Consolidated Statements of Operations for the year ended December 31, 2015. At the end of the first quarter of 2015, the Company's remaining available-for-sale securities with an aggregate cost basis of approximately $25.7 million were reclassified to trading securities based on management's ability and intent with respect to the securities. In connection with the transfer to trading securities, an unrealized gain previously recorded in AOCI of $11.7 million was reclassified to other income and was reflected in the Consolidated Statements of Operations for the year ended December 31, 2015. During the second quarter of 2015, the trading securities were sold, and the Company received proceeds of $37.8 million and recognized an additional realized gain of $0.4 million in other income for the year ended December 31, 2015. As of December 31, 2015, the Company did not hold any further investments in available-for-sale securities.

During the year ended December 31, 2013, the Company received proceeds of $24.7 million for the sale of its investments in marketable securities, which were previously classified as available-for-sale and reported at fair market value using quoted market prices. The aggregate cost basis for the available-for-sale securities sold was approximately $18.6 million. Upon the sale of the available-for-sale securities, the Company reclassified the unrealized gain of $6.1 million from AOCI and recognized a realized gain in other income for the year ended December 31, 2013.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

(15) Derivative Financial Instruments

Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



	Year Ended December 31,
	2015			2014		2013
	(in millions)
Current period settlement on derivative contracts	$	(26.0	)	$	122.2	$	6.4
Gain (loss) on derivatives, net	(28.6		)	185.6		57.1

The Refining Partnership and Nitrogen Fertilizer Partnership are subject to price fluctuations caused by supply conditions, weather, economic conditions, interest rate fluctuations and other factors. To manage price risk on crude oil and other inventories and to fix margins on certain future production, the Refining Partnership from time to time enters into various commodity derivative transactions.

The Refining Partnership has adopted accounting standards which impose extensive record-keeping requirements in order to designate a derivative financial instrument as a hedge. The Refining Partnership holds derivative instruments, such as exchange-traded crude oil futures and certain over-the-counter forward swap agreements, which it believes provide an economic hedge on future transactions, but such instruments are not designated as hedges for GAAP purposes. Gains or losses related to the change in fair value and periodic settlements of these derivative instruments are classified as gain (loss) on derivatives, net in the Consolidated Statements of Operations. There are no premiums paid or received at inception of the derivative contracts and upon settlement, there is no cost recovery associated with these contracts.

The Refining Partnership maintains a margin account to facilitate other commodity derivative activities. A portion of this account may include funds available for withdrawal. These funds are included in cash and cash equivalents within the Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the Consolidated Balance Sheets. From time to time, the Refining Partnership may be required to deposit additional funds into this margin account. There were no open commodity positions as of December 31, 2015 or 2014. For the years ended December 31, 2015, 2014 and 2013, the Company recognized net gains of $3.2 million and $0.3 million and a net loss of $2.9 million, respectively, which are recorded in gain (loss) on derivatives, net in the Consolidated Statements of Operations.

Commodity Swaps

The Refining Partnership enters into commodity swap contracts in order to fix the margin on a portion of future production. Additionally, the Refining Partnership may enter into price and basis swaps in order to fix the price on a portion of its commodity purchases and product sales. The physical volumes are not exchanged and these contracts are net settled with cash. The contract fair value of the commodity swaps is reflected on the Consolidated Balance Sheets with changes in fair value currently recognized in the Consolidated Statements of Operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. At December 31, 2015 and 2014, the Refining Partnership had open commodity hedging instruments consisting of 2.5 million and 9.1 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. Additionally, at December 31, 2015, the Refining Partnership had open commodity hedging instruments consisting of 1.4 million barrels primarily to fix the price on a portion of its future crude oil purchases or the basis on a portion of its future product sales. The fair value of the outstanding contracts at December 31, 2015 was a net unrealized gain of $44.6 million, of which $44.7 million is included in current assets and $0.1 million is included in other current liabilities. The fair value of the outstanding contracts at December 31, 2014 was a net unrealized gain of $47.3 million, of which $25.0 million is included in current assets and $22.3 million is included in other long-term assets. For the years ended December 31, 2015, 2014 and 2013, the Refining Partnership recognized a net loss of $36.4 million and net gains of $187.4 million and $60.1 million, respectively, which are recorded in gain (loss) on derivatives, net in the Consolidated Statements of Operations.

Nitrogen Fertilizer Partnership Interest Rate Swaps

CRNF has two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of the nitrogen fertilizer business' $125.0 million floating rate term debt which matures in April 2016. The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expired on February 12, 2016, totals $62.5 million (split evenly between the two agreements). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF will receive a floating rate based on three-month LIBOR and pay a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF will receive a floating rate based on three-month LIBOR and pay a fixed rate of 1.975%. Both swap agreements will be settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR as governed by the CRNF credit facility. The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of AOCI, and will be reclassified into interest expense when the interest rate swap transaction affects earnings. Any ineffective portion of the gain or loss will be recognized immediately in interest expense on the Consolidated Statements of Operations.

The realized loss on the interest rate swap re-classed from AOCI into interest expense and other financing costs on the Consolidated Statements of Operations was $1.1 million for each of the years ended December 31, 2015, 2014 and 2013. For the years ended December 31, 2015, 2014 and 2013, the Nitrogen Fertilizer Partnership recognized a decrease in the fair value of the interest rate swap agreements of $0.1 million, $0.2 million and $0.2 million, respectively, which was unrealized in AOCI.

Counterparty Credit Risk

The Refining Partnership's exchange-traded crude oil futures and certain over-the-counter forward swap agreements are potentially exposed to concentrations of credit risk as a result of economic conditions and periods of uncertainty and illiquidity in the credit and capital markets. The Refining Partnership manages credit risk on its exchange-traded crude oil futures by completing trades with an exchange clearinghouse, which subjects the trades to mandatory margin requirements until the contract settles. The Refining Partnership also monitors the creditworthiness of its commodity swap counterparties and assesses the risk of nonperformance on a quarterly basis. Counterparty credit risk identified as a result of this assessment is recognized as a valuation adjustment to the fair value of the commodity swaps recorded in the Consolidated Balance Sheets. As of December 31, 2015, the counterparty credit risk adjustment was not material to the consolidated financial statements. Additionally, the Refining Partnership does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance.

Offsetting Assets and Liabilities

The commodity swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which the Refining Partnership has entered into agreements governing the nature of the derivative transactions. Each of the counterparty agreements provides for the right to setoff each individual derivative position to arrive at the net receivable due from the counterparty or payable owed by the Refining Partnership. As a result of the right to setoff, the Refining Partnership's recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Consolidated Balance Sheets. The interest rate swap agreements held by the Nitrogen Fertilizer Partnership also provide for the right to setoff. However, as the interest rate swaps are in a liability position, there are no amounts offset in the Consolidated Balance Sheets as of December 31, 2015 and 2014. In accordance with guidance issued by the FASB related to "Disclosures about Offsetting Assets and Liabilities," the tables below outline the gross amounts of the recognized assets and liabilities and the gross amounts offset in the Consolidated Balance Sheets for the various types of open derivative positions at the Refining Partnership.

The offsetting assets and liabilities for the Refining Partnership's derivatives as of December 31, 2015 are recorded as current assets and current liabilities in prepaid expenses and other current assets and other current liabilities, respectively, in the Consolidated Balance Sheets as follows:



	As of December 31, 2015
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	44.8	$	(0.1	)	$	44.7	$	—	$	44.7
Total	$	44.8	$	(0.1	)	$	44.7	$	—	$	44.7



	As of December 31, 2015
Description	Gross Current Liabilities		Gross Amounts Offset		Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.1	$	—	$	0.1	$	—	$	0.1
Total	$	0.1	$	—	$	0.1	$	—	$	0.1

The offsetting assets and liabilities for the Refining Partnership's derivatives as of December 31, 2014 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Consolidated Balance Sheets as follows:



	As of December 31, 2014
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	25.3	$	(0.3	)	$	25.0	$	—	$	25.0
Total	$	25.3	$	(0.3	)	$	25.0	$	—	$	25.0



	As of December 31, 2014
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	22.3	$	—	$	22.3	$	—	$	22.3
Total	$	22.3	$	—	$	22.3	$	—	$	22.3

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	(16) Related Party Transactions In May 2012, IEP announced that it had acquired control of CVR pursuant to a tender offer to purchase all of the issued and outstanding shares of the Company's common stock. As of December 31, 2015, IEP owned approximately 82% of all common shares outstanding. See Note 1 ("Organization and History of the Company") for additional discussion. American Railcar Entities From March 2009 until June 2013, the Company, through the Nitrogen Fertilizer Partnership, leased 199 railcars from American Railcar Leasing LLC ("ARL"), a company controlled by IEP, the Company's majority stockholder. On June 13, 2013, the Nitrogen Fertilizer Partnership purchased the railcars under the lease from ARL for approximately $5.0 million. For the year ended December 31, 2013, rent expense of $0.4 million was recorded related to this agreement and was included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. In 2014, the Nitrogen Fertilizer Partnership purchased 50 new UAN railcars from American Railcar Industries, Inc. ("ARI"), an affiliate of IEP, for approximately $6.7 million and 12 used UAN railcars from ARL for approximately $1.1 million. Also, ARI performed railcar maintenance for the Nitrogen Fertilizer Partnership, and the expenses associated with this maintenance were approximately $50,000 for the year ended December 31, 2014. International Truck Purchase During the year ended December 31, 2013, the Refining Partnership purchased seven trucks from a subsidiary of Navistar International Corporation for approximately $0.8 million. Tax Allocation Agreement CVR is a member of the consolidated federal tax group of AEPC, a wholly-owned subsidiary of IEP, and has entered into a Tax Allocation Agreement. Refer to Note 8 ("Income Taxes") for a discussion of related party transactions under the Tax Allocation Agreement. Insight Portfolio Group Insight Portfolio Group LLC is an entity formed and controlled by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. CVR Energy was a member of the buying group in 2012. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group and agreed to pay a portion of Insight Portfolio Group's operating expenses in 2013. The Company paid Insight Portfolio Group approximately $0.1 million, $0.4 million and $0.1 million during the years ended December 31, 2015, 2014 and 2013, respectively. The Company may purchase a variety of goods and services as members of the buying group at prices and terms that management believes would be more favorable than those which would be achieved on a stand-alone basis. CRLLC Guaranty On February 9, 2016, CRLLC and the Nitrogen Fertilizer Partnership entered into a guaranty, pursuant to which CRLLC agreed to guaranty the indebtedness outstanding under the Nitrogen Fertilizer Partnership's credit facility. Refer to Note 9 ("Long-Term Debt") for further discussion of the guaranty terms.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Business Segments

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Business Segments

(17) Business Segments

The Company measures segment profit as operating income for petroleum and nitrogen fertilizer, CVR's two reporting segments, based on the definitions provided in ASC Topic 280 — Segment Reporting. All operations of the segments are located within the United States.

Petroleum

Principal products of the petroleum segment are refined fuels, propane, and petroleum refining by-products, including pet coke. The petroleum segment's Coffeyville refinery sells pet coke to the Nitrogen Fertilizer Partnership for use in the manufacture of nitrogen fertilizer at the adjacent nitrogen fertilizer plant. For the petroleum segment, a per-ton transfer price is used to record intercompany sales on the part of the petroleum segment and corresponding intercompany cost of product sold (exclusive of depreciation and amortization) for the nitrogen fertilizer segment. The per ton transfer price paid, pursuant to the pet coke supply agreement that became effective October 24, 2007, is based on the lesser of a pet coke price derived from the price received by the nitrogen fertilizer segment for UAN (subject to a UAN based price ceiling and floor) or a pet coke price index for pet coke. The intercompany transactions are eliminated in the other segment. Intercompany sales included in petroleum net sales were approximately $6.8 million, $8.7 million and $9.6 million for the years ended December 31, 2015, 2014 and 2013, respectively.

The petroleum segment recorded intercompany cost of product sold (exclusive of depreciation and amortization) for the hydrogen purchases described below under "Nitrogen Fertilizer" of approximately $11.8 million, $10.1 million and $11.4 million for the years ended December 31, 2015, 2014 and 2013, respectively. The petroleum segment recorded intercompany revenue for hydrogen sales of approximately $0.6 million for the year ended December 31, 2013.

Nitrogen Fertilizer

The principal product of the nitrogen fertilizer segment is nitrogen fertilizer. Intercompany cost of product sold (exclusive of depreciation and amortization) for the pet coke transfer described above was approximately $6.6 million, $9.2 million and $9.8 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Pursuant to the feedstock agreement, the Company's segments have the right to transfer hydrogen between the Coffeyville refinery and nitrogen fertilizer plant. Sales of hydrogen to the petroleum segment have been reflected as net sales for the nitrogen fertilizer segment. Receipts of hydrogen from the petroleum segment have been reflected in cost of product sold (exclusive of depreciation and amortization) for the nitrogen fertilizer segment. For the years ended December 31, 2015, 2014 and 2013, the net sales generated from intercompany hydrogen sales were $11.8 million, $10.1 million and $11.4 million, respectively. For the years ended December 31, 2013, the nitrogen fertilizer segment also recognized approximately $0.6 million of cost of product sold related to the transfer of excess hydrogen. As these intercompany sales and cost of product sold are eliminated, there is no financial statement impact on the consolidated financial statements.

Other Segment

The other segment reflects intercompany eliminations, corporate cash and cash equivalents, income tax activities and other corporate activities that are not allocated to the operating segments.

The following table summarizes certain operating results and capital expenditures information by segment:



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Net sales
Petroleum	$	5,161.9		$	8,829.7		$	8,683.5
Nitrogen Fertilizer	289.2			298.7			323.7
Intersegment elimination	(18.6		)	(18.9		)	(21.4		)
Total	$	5,432.5		$	9,109.5		$	8,985.8
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	4,143.6		$	8,013.4		$	7,526.7
Nitrogen Fertilizer	65.2			72.0			58.1
Intersegment elimination	(18.4		)	(19.4		)	(21.6		)
Total	$	4,190.4		$	8,066.0		$	7,563.2
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	478.5		$	416.0		$	361.7
Nitrogen Fertilizer	106.1			98.9			94.1
Other	0.1			0.2			—
Total	$	584.7		$	515.1		$	455.8
Depreciation and amortization
Petroleum	$	130.2		$	122.5		$	114.3
Nitrogen Fertilizer	28.4			27.3			25.6
Other	5.5			4.6			2.9
Total	$	164.1		$	154.4		$	142.8
Operating income
Petroleum	$	361.7		$	207.2		$	603.0
Nitrogen Fertilizer	68.7			82.8			124.9
Other	(8.8		)	(25.7		)	(17.4		)
Total	$	421.6		$	264.3		$	710.5
Capital expenditures
Petroleum	$	194.7		$	191.3		$	204.5
Nitrogen fertilizer	17.0			21.1			43.8
Other	7.0			6.0			8.2
Total	$	218.7		$	218.4		$	256.5



	Year Ended December 31,
	2015		2014		2013
	(in millions)
Total assets
Petroleum	$	2,195.2	$	2,417.8	$	2,533.3
Nitrogen Fertilizer	536.5		578.8		593.5
Other	574.1		465.9		539.0
Total	$	3,305.8	$	3,462.5	$	3,665.8
Goodwill
Petroleum	$	—	$	—	$	—
Nitrogen Fertilizer	41.0		41.0		41.0
Other	—		—		—
Total	$	41.0	$	41.0	$	41.0

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Major Customers and Suppliers

12 Months Ended

Dec. 31, 2015

Major Customers and Suppliers

Major Customers and Suppliers

(18) Major Customers and Suppliers

Sales to major customers as a percentage of the respective segment's sales were as follows:



	Year Ended December 31,
	2015		2014		2013
Petroleum
Customer A	14	%	13	%	12	%
Nitrogen Fertilizer
Customer B	10	%	17	%	15	%
Customer C	14	%	10	%	13	%
	24	%	27	%	28	%

The petroleum segment obtained crude oil from one third-party supplier under a long-term supply agreement during 2015, 2014 and 2013. The crude oil purchased from this supplier is governed by a long-term contract. Volume contracted as a percentage of the total crude oil purchases (in barrels) for each of the periods was as follows:



	Year Ended December 31,
	2015		2014		2013
Petroleum
Supplier A	61	%	67	%	69	%

Selected Quarterly Financial Information (unaudited)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information (unaudited)

(19) Selected Quarterly Financial Information (unaudited)

Summarized quarterly financial data for December 31, 2015 and 2014.



	Year Ended December 31, 2015
	Quarter
	First			Second			Third			Fourth
	(in millions, except per share data)
Net sales	$	1,388.9		$	1,624.2		$	1,408.8		$	1,010.6
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,073.6			1,192.2			1,076.7			847.9
Direct operating expenses (exclusive of depreciation and amortization)	111.4			115.4			145.8			212.1
Flood insurance recovery	—			(27.3		)	—			—
Selling, general and administrative (exclusive of depreciation and amortization)	25.3			27.2			26.1			20.4
Depreciation and amortization	42.0			42.5			38.7			40.9
Total operating costs and expenses	1,252.3			1,350.0			1,287.3			1,121.3
Operating income (loss)	136.6			274.2			121.5			(110.7		)
Other income (expense):
Interest expense and other financing costs	(12.7		)	(11.9		)	(11.9		)	(11.9		)
Interest income	0.2			0.3			0.3			0.2
Gain (loss) on derivatives, net	(51.4		)	(12.6		)	11.8			23.6
Other income, net	36.0			0.2			0.3			0.2
Total other income (expense)	(27.9		)	(24.0		)	0.5			12.1
Income (loss) before income taxes	108.7			250.2			122.0			(98.6		)
Income tax expense (benefit)	24.0			58.1			23.1			(20.7		)
Net income (loss)	84.7			192.1			98.9			(77.9		)
Less: Net income (loss) attributable to noncontrolling interest	29.8			90.2			41.0			(32.9		)
Net income (loss) attributable to CVR Energy stockholders	$	54.9		$	101.9		$	57.9		$	(45.0	)

Basic earnings (loss) per share	$	0.63		$	1.17		$	0.67		$	(0.52	)
Diluted earnings (loss) per share	$	0.63		$	1.17		$	0.67		$	(0.52	)
Dividends declared per share	$	0.50		$	0.50		$	0.50		$	0.50

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8



	Year Ended December 31, 2014
	Quarter
	First			Second			Third			Fourth
	(in millions, except per share data)
Net sales	$	2,447.4		$	2,540.3		$	2,279.9		$	1,841.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	2,076.9			2,189.0			2,066.7			1,733.4
Direct operating expenses (exclusive of depreciation and amortization)	123.4			120.1			136.8			134.7
Selling, general and administrative (exclusive of depreciation and amortization)	26.3			28.0			31.8			23.5
Depreciation and amortization	37.3			38.6			37.8			40.8
Total operating costs and expenses	2,263.9			2,375.7			2,273.1			1,932.4
Operating income (loss)	183.5			164.6			6.8			(90.6		)
Other income (expense):
Interest expense and other financing costs	(10.1		)	(9.3		)	(9.4		)	(11.2		)
Interest income	0.2			0.2			0.3			0.2
Gain on derivatives, net	109.4			35.9			25.7			14.5
Other income (expense), net	0.1			(2.2		)	2.1			(3.6		)
Total other income (expense)	99.6			24.6			18.7			(0.1		)
Income (loss) before income taxes	283.1			189.2			25.5			(90.7		)
Income tax expense (benefit)	69.4			45.2			4.2			(21.0		)
Net income (loss)	213.7			144.0			21.3			(69.7		)
Less: Net income (loss) attributable to noncontrolling interest	87.0			60.3			13.4			(25.3		)
Net income (loss) attributable to CVR Energy stockholders	$	126.7		$	83.7		$	7.9		$	(44.4	)

Basic earnings (loss) per share	$	1.46		$	0.96		$	0.09		$	(0.51	)
Diluted earnings (loss) per share	$	1.46		$	0.96		$	0.09		$	(0.51	)
Dividends declared per share	$	0.75		$	0.75		$	2.75		$	0.75

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8

Factors Impacting the Comparability of Quarterly Results of Operations

As discussed in Note 2 ("Summary of Significant Accounting Policies"), the Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015 at a total cost of approximately $101.5 million. Additionally, the Coffeyville refinery incurred approximately $0.7 million in turnaround costs related to the second phase scheduled to begin in late February 2016. In total, the Coffeyville refinery incurred $102.2 million of major scheduled turnaround expenses for the year ended December 31, 2015, of which approximately $1.7 million, $15.6 million and $84.9 million were included in the second, third and fourth quarters of 2015, respectively. These costs are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

As discussed in Note 13 ("Commitments and Contingencies"), CRRM received an insurance recovery from its environmental insurance carriers in the second quarter of 2015 as a result of the flood and crude oil discharge at the Coffeyville refinery on June/July 2007.

As discussed in Note 7 ("Insurance Claims"), the fire at the Coffeyville refinery's isomerization unit adversely impacted production of refined products for the petroleum business in the third quarter of 2014. Total gross repair and other costs recorded related to the incident for the year ended December 31, 2014 were approximately $6.3 million and are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

During the fourth quarter of 2014, the FCCU at the Wynnewood refinery was offline for approximately 16 days for necessary repairs. As a result of the FCCU outage, crude throughput and production at the Wynnewood refinery was significantly reduced during the fourth quarter of 2014. Additionally, the Refining Partnership incurred approximately $8.5 million in costs to repair the FCCU for the year ended December 31, 2014. These costs are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

As discussed in Note 4 ("Inventories"), the Refining Partnership recorded a lower of FIFO cost or market inventory adjustment of approximately $36.8 million during the fourth quarter of 2014, which is included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	(20) Subsequent Events Dividend On February 17, 2016, the board of directors of the Company declared a cash dividend for the fourth quarter of 2015 to the Company's stockholders of $0.50 per share, or $43.4 million in aggregate. The dividend will be paid on March 7, 2016 to stockholders of record at the close of business on February 29, 2016. IEP will receive $35.6 million in respect of its 82% ownership interest in the Company's shares. Nitrogen Fertilizer Partnership Distribution On February 17, 2016, the board of directors of the Nitrogen Fertilizer Partnership's general partner declared a cash distribution for the fourth quarter of 2015 to the Nitrogen Fertilizer Partnership's unitholders of $0.27 per unit, or $19.7 million in aggregate. The cash distribution will be paid on March 7, 2016 to unitholders of record at the close of business on February 29, 2016. The Company will receive $10.5 million in respect of its Nitrogen Fertilizer Partnership common units.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Principles of Consolidation

Cash and Cash Equivalents

Accounts Receivable, net

Inventories

Prepaid Expenses and Other Current Assets

Property, Plant, and Equipment



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 30

Goodwill and Intangible Assets

Deferred Financing Costs

Planned Major Maintenance Costs

Cost Classifications

Income Taxes

Impairment of Long-Lived Assets

Revenue Recognition

Shipping Costs

Derivative Instruments and Fair Value of Financial Instruments

Share-Based Compensation

Treasury Stock

Environmental Matters

Use of Estimates

Subsequent Events

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Schedule of lives used in computing depreciation for depreciable assets

The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 30

A summary of costs for property, plant, and equipment is as follows:



	December 31,
	2015		2014
	(in millions)
Land and improvements	$	38.6	$	37.4
Buildings	53.6		50.4
Machinery and equipment	2,723.0		2,581.2
Automotive equipment	24.8		22.1
Furniture and fixtures	21.3		19.0
Leasehold improvements	3.6		3.4
Aircraft	3.6		3.7
Railcars	16.3		14.5
Construction in progress	122.3		71.5
	3,007.1		2,803.2
Accumulated depreciation	1,040.0		887.2
	$	1,967.1	$	1,916.0

Schedule of planned major maintenance activity



	For the Year Ended December 31,
	2015		2014
	(in millions)
Petroleum segment
Coffeyville refinery(1)	$	102.2	$	5.5
Wynnewood refinery(2)	—		1.3

Nitrogen Fertilizer segment
Nitrogen Fertilizer plant(3)	7.0		—
Total Major Scheduled Turnaround Expenses	$	109.2	$	6.8

_______________________________________

(1)


(2)	During the fluid catalytic cracking unit ("FCCU") outage at the Wynnewood refinery, the Refining Partnership accelerated certain planned turnaround activities previously scheduled for 2016 and incurred turnaround expenses for the year ended December 31, 2014. The next turnaround for the Wynnewood refinery is scheduled to occur in the spring of 2017.


(3)	The Nitrogen Fertilizer Partnership underwent a full facility turnaround in the third quarter of 2015. The Nitrogen Fertilizer Partnership is planning to undergo the next scheduled full facility turnaround in the second half of 2017.

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2015

Incentive Unit Award

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of share-based compensation activity

A summary of incentive unit activity and changes during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Incentive Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	—		$	—	$	—
Granted	251,431		22.62
Vested	—		—
Forfeited	—		—
Non-vested at December 31, 2013	251,431		$	22.62	$	5.7
Granted	332,586		17.81
Vested	(65,601	)	22.63
Forfeited	(82,901	)	22.62
Non-vested at December 31, 2014	435,515		$	18.95	$	7.3
Granted	347,811		20.38
Vested	(160,120	)	19.33
Forfeited	(18,264	)	19.69
Non-vested at December 31, 2015	604,942		$	19.64	$	11.5

CVR Energy Long Term Incentive Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of share-based compensation activity

A summary of restricted stock units activity and changes during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Restricted Shares		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	1,145,611		$	23.24	$	55.9
Granted	2,600		54.75
Vested	(709,959	)	18.73
Forfeited	(78,700	)	42.80
Non-vested at December 31, 2013	359,552		$	28.09	$	15.6
Granted	—		—
Vested	(281,684	)	23.89
Forfeited	(29,857	)	39.17
Non-vested at December 31, 2014	48,011		$	45.89	$	1.9
Granted	—		—
Vested	(43,085	)	45.55
Forfeited	(4,327	)	47.68
Non-vested at December 31, 2015	599		$	57.23	$	—

CVR Partners' Long-Term Incentive Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of share-based compensation activity

A summary of common units and phantom units (collectively "units") activity and changes under the CVR Partners LTIP during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2012	201,812		$	23.70	$	5.1
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2.8
Granted	198,141		9.44
Vested	(48,310	)	20.95
Forfeited	(77,004	)	23.49
Non-vested at December 31, 2014	243,946		$	11.07	$	2.4
Granted	245,199		7.87
Vested	(94,854	)	12.55
Forfeited	(2,388	)	10.99
Non-vested at December 31, 2015	391,903		$	8.71	$	3.1

CVR Refining Long Term Incentive Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of share-based compensation activity

A summary of phantom unit activity and changes under the CVR Refining LTIP during the years ended December 31, 2015, 2014 and 2013 is presented below:



	Phantom Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at January 16, 2013	—		$	—	$	—
Granted	187,177		21.55
Vested	—		—
Forfeited	—		—
Non-vested at December 31, 2013	187,177		$	21.55	$	4.2
Granted	281,948		17.74
Vested	(61,002	)	21.55
Forfeited	(4,176	)	21.55
Non-vested at December 31, 2014	403,947		$	18.89	$	6.8
Granted	302,319		20.40
Vested	(136,531	)	19.26
Forfeited	(58,144	)	18.87
Non-vested at December 31, 2015	511,591		$	19.68	$	9.7

Inventories (Tables)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	December 31,
	2015		2014
	(in millions)
Finished goods	$	114.5	$	176.2
Raw materials and precious metals	81.2		88.0
In-process inventories	35.8		20.6
Parts and supplies	58.4		44.8
	$	289.9	$	329.6

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 30

A summary of costs for property, plant, and equipment is as follows:



	December 31,
	2015		2014
	(in millions)
Land and improvements	$	38.6	$	37.4
Buildings	53.6		50.4
Machinery and equipment	2,723.0		2,581.2
Automotive equipment	24.8		22.1
Furniture and fixtures	21.3		19.0
Leasehold improvements	3.6		3.4
Aircraft	3.6		3.7
Railcars	16.3		14.5
Construction in progress	122.3		71.5
	3,007.1		2,803.2
Accumulated depreciation	1,040.0		887.2
	$	1,967.1	$	1,916.0

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) is comprised of the following:



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Current
Federal	$	74.9		$	76.1		$	265.8
State	14.5			16.6			21.5
Total current	89.4			92.7			287.3
Deferred
Federal	2.7			8.3			(93.5		)
State	(7.6		)	(3.3		)	(10.1		)
Total deferred	(4.9		)	5.0			(103.6		)
Total income tax expense	$	84.5		$	97.7		$	183.7

Schedule of reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pre-tax income (loss)

The following is a reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pretax income (loss):



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Tax computed at federal statutory rate	$	133.8		$	142.5		$	247.0
State income taxes, net of federal tax benefit	11.7			14.0			16.5
State tax incentives, net of federal tax expense	(7.2		)	(5.4		)	(9.0		)
Domestic production activities deduction	(5.9		)	(5.5		)	(18.5		)
Non-deductible share-based compensation	—			0.2			1.5
Noncontrolling interest	(44.9		)	(47.4		)	(53.0		)
Other, net	(3.0		)	(0.7		)	(0.8		)
Total income tax expense	$	84.5		$	97.7		$	183.7

Schedule of income tax effect of temporary differences that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities



	Year Ended December 31,
	2015			2014
	(in millions)
Deferred income tax assets:
Personnel accruals	$	1.5		$	1.8
State tax credit carryforward, net	11.0			12.6
Contingent liabilities	0.1			0.1
Other	—			2.1
Total gross deferred income tax assets	12.6			16.6
Deferred income tax liabilities:
Property, plant, and equipment	(3.1		)	(2.7		)
Investment in CVR Partners	(83.4		)	(76.1		)
Investment in CVR Refining	(565.3		)	(569.4		)
Prepaid expenses	(0.3		)	(0.3		)
Other	(0.2		)	(0.1		)
Total gross deferred income tax liabilities	(652.3		)	(648.6		)
Net deferred income tax liabilities	$	(639.7	)	$	(632.0	)

Schedule of reconciliation of the unrecognized tax benefits

A reconciliation of the unrecognized tax benefits for the years ended December 31, 2015, 2014 and 2013 is as follows:



	Year Ended December 31,
	2015			2014		2013
	(in millions)
Balance beginning of year	$	55.5		$	45.2	$	36.9
Increase based on prior year tax positions	—			0.5		—
Decrease based on prior year tax positions	—			—		(6.4		)
Increases in current year tax positions	9.8			9.8		14.7
Settlements	—			—		—
Reductions related to expirations of statute of limitations	(16.3		)	—		—
Balance end of year	$	49.0		$	55.5	$	45.2

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt was as follows:



	December 31, 2015			December 31, 2014
	(in millions)
6.5% Senior Notes due 2022	$	500.0		$	500.0
CRNF credit facility	125.0			125.0
Capital lease obligations	48.5			49.9
Total debt	673.5			674.9
Current portion of long-term debt and capital lease obligations	(126.6		)	(1.4		)
Long-term debt, net of current portion	$	546.9		$	673.5

Schedule of estimated amortization of deferred financing costs

Estimated amortization of deferred financing costs is as follows:




Year Ending December 31,	Deferred Financing
	(in millions)
2016	$	2.2
2017	1.8
2018	0.9
2019	0.9
2020	0.9
Thereafter	1.7
	$	8.4

Schedule of future payments required under capital lease

Future payments required under capital lease at December 31, 2015 are as follows:



Year Ending December 31,	Capital Lease
	(in millions)
2016	$	6.4
2017	6.5
2018	6.5
2019	6.5
2020	6.5
2021 and thereafter	57.2
Total future payments	89.6
Less: amount representing interest	41.1
Present value of future minimum payments	48.5
Less: current portion	1.6
Long-term portion	$	46.9

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Dividends (Tables)

12 Months Ended

Dec. 31, 2015

Dividends [Abstract]

Schedule of Dividends Paid

The following is a summary of the quarterly and special dividends paid to stockholders during the years ended December 31, 2015 and 2014:



	December 31, 2014		March 31, 2015		June 30, 2015		September 30, 2015		Total Dividends Paid in 2015
	(in millions, except per share data)
Dividend type	Quarterly		Quarterly		Quarterly		Quarterly
Amount paid to IEP	$	35.6	$	35.6	$	35.6	$	35.6	$	142.4
Amounts paid to public stockholders	7.8		7.8		7.8		7.8		31.3
Total amount paid	$	43.4	$	43.4	$	43.4	$	43.4	$	173.7
Per common share	$	0.50	$	0.50	$	0.50	$	0.50	$	2.00
Shares outstanding	86.8		86.8		86.8		86.8



	December 31, 2013		March 31, 2014		June 30, 2014		July 17, 2014		September 30, 2014		Total Dividends Paid in 2014
	(in millions, except per share data)
Dividend type	Quarterly		Quarterly		Quarterly		Special		Quarterly
Amount paid to IEP	$	53.4	$	53.4	$	53.4	$	142.4	$	53.4	$	356.0
Amounts paid to public stockholders	11.7		11.7		11.7		31.3		11.7		78.2
Total amount paid	$	65.1	$	65.1	$	65.1	$	173.7	$	65.1	$	434.2
Per common share	$	0.75	$	0.75	$	0.75	$	2.00	$	0.75	$	5.00
Shares outstanding	86.8		86.8		86.8		86.8		86.8

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Schedule of computations of the basic and diluted earnings per share

The computations of the basic and diluted earnings per share for the years ended December 31, 2015, 2014 and 2013 are as follows:



	For the Year Ended December 31,
	2015		2014		2013
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	169.6	$	173.9	$	370.7

Weighted-average shares of common stock outstanding - Basic	86.8		86.8		86.8
Weighted-average shares of common stock outstanding - Diluted	86.8		86.8		86.8

Basic earnings per share	$	1.95	$	2.00	$	4.27
Diluted earnings per share	$	1.95	$	2.00	$	4.27

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum required payments for CVR's operating lease agreements and unconditional purchase obligations

The minimum required payments for CVR's operating lease agreements and unconditional purchase obligations are as follows:



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations⁽¹⁾
	(in millions)
2016	$	8.0	$	141.0
2017	5.5		125.6
2018	3.9		124.3
2019	2.1		123.5
2020	1.5		107.8
Thereafter	2.5		727.4
	$	23.5	$	1,349.6

_______________________________________

(1)

Schedule of accrual for environmental loss contingencies

The estimated future payments for these required obligations are as follows:



Year Ending December 31,	Amount
	(in millions)
2016	$	2.0
2017	0.5
2018	0.5
2019	0.1
2020	0.1
Thereafter	0.5
Undiscounted total	3.7
Less amounts representing interest at 1.87%	0.1
Accrued environmental liabilities at December 31, 2015	$	3.6

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Schedule of assets and liabilities measured at fair value on a recurring basis

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2015 and 2014:



	December 31, 2015
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	15.7	$	—		$	—	$	15.7
Other current assets (investments)	0.1		—			—		0.1
Other current assets (other derivative agreements)	—		44.7			—		44.7
Total Assets	$	15.8	$	44.7		$	—	$	60.5
Other current liabilities (other derivative agreements)	—		(0.1		)	—		(0.1		)
Other current liabilities (interest rate swaps)	—		(0.1		)	—		(0.1		)
Other current liabilities (biofuel blending obligations)	—		(2.7		)	—		(2.7		)
Total Liabilities	$	—	$	(2.9	)	$	—	$	(2.9	)



	December 31, 2014
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	69.0	$	—		$	—	$	69.0
Other current assets (investments)	73.9		2.7			—		76.6
Other current assets (other derivative agreements)	—		25.0			—		25.0
Other long-term assets (other derivative agreements)	—		22.3			—		22.3
Total Assets	$	142.9	$	50.0		$	—	$	192.9
Other current liabilities (interest rate swaps)	—		(0.8		)	—		(0.8		)
Other current liabilities (biofuel blending obligations)	—		(49.6		)	—		(49.6		)
Other long-term liabilities (interest rate swaps)	—		(0.2		)	—		(0.2		)
Total Liabilities	$	—	$	(50.6	)	$	—	$	(50.6	)

Derivative Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Components of gain (loss) on derivatives, net

Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



	Year Ended December 31,
	2015			2014		2013
	(in millions)
Current period settlement on derivative contracts	$	(26.0	)	$	122.2	$	6.4
Gain (loss) on derivatives, net	(28.6		)	185.6		57.1

Schedule of offsetting assets



	As of December 31, 2014
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	25.3	$	(0.3	)	$	25.0	$	—	$	25.0
Total	$	25.3	$	(0.3	)	$	25.0	$	—	$	25.0



	As of December 31, 2014
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	22.3	$	—	$	22.3	$	—	$	22.3
Total	$	22.3	$	—	$	22.3	$	—	$	22.3



	As of December 31, 2015
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	44.8	$	(0.1	)	$	44.7	$	—	$	44.7
Total	$	44.8	$	(0.1	)	$	44.7	$	—	$	44.7

Schedule of offsetting liabilities



	As of December 31, 2015
Description	Gross Current Liabilities		Gross Amounts Offset		Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.1	$	—	$	0.1	$	—	$	0.1
Total	$	0.1	$	—	$	0.1	$	—	$	0.1

Business Segments (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of segment information

The following table summarizes certain operating results and capital expenditures information by segment:



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Net sales
Petroleum	$	5,161.9		$	8,829.7		$	8,683.5
Nitrogen Fertilizer	289.2			298.7			323.7
Intersegment elimination	(18.6		)	(18.9		)	(21.4		)
Total	$	5,432.5		$	9,109.5		$	8,985.8
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	4,143.6		$	8,013.4		$	7,526.7
Nitrogen Fertilizer	65.2			72.0			58.1
Intersegment elimination	(18.4		)	(19.4		)	(21.6		)
Total	$	4,190.4		$	8,066.0		$	7,563.2
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	478.5		$	416.0		$	361.7
Nitrogen Fertilizer	106.1			98.9			94.1
Other	0.1			0.2			—
Total	$	584.7		$	515.1		$	455.8
Depreciation and amortization
Petroleum	$	130.2		$	122.5		$	114.3
Nitrogen Fertilizer	28.4			27.3			25.6
Other	5.5			4.6			2.9
Total	$	164.1		$	154.4		$	142.8
Operating income
Petroleum	$	361.7		$	207.2		$	603.0
Nitrogen Fertilizer	68.7			82.8			124.9
Other	(8.8		)	(25.7		)	(17.4		)
Total	$	421.6		$	264.3		$	710.5
Capital expenditures
Petroleum	$	194.7		$	191.3		$	204.5
Nitrogen fertilizer	17.0			21.1			43.8
Other	7.0			6.0			8.2
Total	$	218.7		$	218.4		$	256.5



	Year Ended December 31,
	2015		2014		2013
	(in millions)
Total assets
Petroleum	$	2,195.2	$	2,417.8	$	2,533.3
Nitrogen Fertilizer	536.5		578.8		593.5
Other	574.1		465.9		539.0
Total	$	3,305.8	$	3,462.5	$	3,665.8
Goodwill
Petroleum	$	—	$	—	$	—
Nitrogen Fertilizer	41.0		41.0		41.0
Other	—		—		—
Total	$	41.0	$	41.0	$	41.0

Major Customers and Suppliers (Tables)

12 Months Ended

Dec. 31, 2015

Major Customers and Suppliers

Schedule of sales to major customers

Sales to major customers as a percentage of the respective segment's sales were as follows:



	Year Ended December 31,
	2015		2014		2013
Petroleum
Customer A	14	%	13	%	12	%
Nitrogen Fertilizer
Customer B	10	%	17	%	15	%
Customer C	14	%	10	%	13	%
	24	%	27	%	28	%

Schedule of purchases contracted as a percentage of total crude oil purchases (in barrels)



	Year Ended December 31,
	2015		2014		2013
Petroleum
Supplier A	61	%	67	%	69	%

Selected Quarterly Financial Information (unaudited) (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for December 31, 2015 and 2014.



	Year Ended December 31, 2015
	Quarter
	First			Second			Third			Fourth
	(in millions, except per share data)
Net sales	$	1,388.9		$	1,624.2		$	1,408.8		$	1,010.6
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,073.6			1,192.2			1,076.7			847.9
Direct operating expenses (exclusive of depreciation and amortization)	111.4			115.4			145.8			212.1
Flood insurance recovery	—			(27.3		)	—			—
Selling, general and administrative (exclusive of depreciation and amortization)	25.3			27.2			26.1			20.4
Depreciation and amortization	42.0			42.5			38.7			40.9
Total operating costs and expenses	1,252.3			1,350.0			1,287.3			1,121.3
Operating income (loss)	136.6			274.2			121.5			(110.7		)
Other income (expense):
Interest expense and other financing costs	(12.7		)	(11.9		)	(11.9		)	(11.9		)
Interest income	0.2			0.3			0.3			0.2
Gain (loss) on derivatives, net	(51.4		)	(12.6		)	11.8			23.6
Other income, net	36.0			0.2			0.3			0.2
Total other income (expense)	(27.9		)	(24.0		)	0.5			12.1
Income (loss) before income taxes	108.7			250.2			122.0			(98.6		)
Income tax expense (benefit)	24.0			58.1			23.1			(20.7		)
Net income (loss)	84.7			192.1			98.9			(77.9		)
Less: Net income (loss) attributable to noncontrolling interest	29.8			90.2			41.0			(32.9		)
Net income (loss) attributable to CVR Energy stockholders	$	54.9		$	101.9		$	57.9		$	(45.0	)

Basic earnings (loss) per share	$	0.63		$	1.17		$	0.67		$	(0.52	)
Diluted earnings (loss) per share	$	0.63		$	1.17		$	0.67		$	(0.52	)
Dividends declared per share	$	0.50		$	0.50		$	0.50		$	0.50

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8



	Year Ended December 31, 2014
	Quarter
	First			Second			Third			Fourth
	(in millions, except per share data)
Net sales	$	2,447.4		$	2,540.3		$	2,279.9		$	1,841.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	2,076.9			2,189.0			2,066.7			1,733.4
Direct operating expenses (exclusive of depreciation and amortization)	123.4			120.1			136.8			134.7
Selling, general and administrative (exclusive of depreciation and amortization)	26.3			28.0			31.8			23.5
Depreciation and amortization	37.3			38.6			37.8			40.8
Total operating costs and expenses	2,263.9			2,375.7			2,273.1			1,932.4
Operating income (loss)	183.5			164.6			6.8			(90.6		)
Other income (expense):
Interest expense and other financing costs	(10.1		)	(9.3		)	(9.4		)	(11.2		)
Interest income	0.2			0.2			0.3			0.2
Gain on derivatives, net	109.4			35.9			25.7			14.5
Other income (expense), net	0.1			(2.2		)	2.1			(3.6		)
Total other income (expense)	99.6			24.6			18.7			(0.1		)
Income (loss) before income taxes	283.1			189.2			25.5			(90.7		)
Income tax expense (benefit)	69.4			45.2			4.2			(21.0		)
Net income (loss)	213.7			144.0			21.3			(69.7		)
Less: Net income (loss) attributable to noncontrolling interest	87.0			60.3			13.4			(25.3		)
Net income (loss) attributable to CVR Energy stockholders	$	126.7		$	83.7		$	7.9		$	(44.4	)

Basic earnings (loss) per share	$	1.46		$	0.96		$	0.09		$	(0.51	)
Diluted earnings (loss) per share	$	1.46		$	0.96		$	0.09		$	(0.51	)
Dividends declared per share	$	0.75		$	0.75		$	2.75		$	0.75

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8

Organization and History of the Company (Details 1) bbl in Millions			12 Months Ended
	Dec. 15, 2011 bbl / d bbl	Oct. 26, 2007 entity	Dec. 31, 2015 segment	May 06, 2012	Dec. 31, 2010
CVR Organization [Line Items]
Number of reportable segments \| segment			2
Percentage owned by the public prior to Icahn's acquisition				100.00%
GWEC
CVR Organization [Line Items]
Capacity of refinery acquired by the entity in Wynnewood, Oklahoma (in barrels per day) \| bbl / d	70,000
Capacity of refinery owned by acquiree in Wynnewood, Oklahoma (in barrels) \| bbl	2.0
Goldman Sachs Funds and Kelso Funds
CVR Organization [Line Items]
Percentage of outstanding shares beneficially owned					40.00%
IEP
CVR Organization [Line Items]
Ownership percentage held by controlling stockholder			82.00%
CALLC Pre Split
CVR Organization [Line Items]
Number of entities into which the limited liability company was split \| entity		2

Organization and History of the Company (Details 2) $ / shares in Units, $ in Millions			12 Months Ended		25 Months Ended	31 Months Ended
	May 28, 2013 USD ($) $ / shares shares	Apr. 13, 2011 $ / shares shares	Dec. 31, 2016	Dec. 31, 2013 USD ($)	May 27, 2013	Dec. 31, 2015 partnership_interest
CVR GP, LLC
CVR Partners, LP
Percentage of common units owned by the general partner						100.00%
CVR Partners, LP
CVR Partners, LP
Percentage of interest held by public (as percent)					30.00%	47.00%
Number of types of partnership interests outstanding \| partnership_interest						2
Ownership interest held by CRLLC or CVR Refining Holdings LLC (as a percent)						53.00%
Initial Public Offering \| CVR Partners, LP
CVR Partners, LP
Number of units sold in public offering (in shares) \| shares		22,080,000
Offering price per unit (in dollars per share) \| $ / shares		$ 16.00
Secondary Offering \| CVR Partners, LP
CVR Partners, LP
Number of units sold in public offering (in shares) \| shares	12,000,000
Offering price per unit (in dollars per share) \| $ / shares	$ 25.15
Proceeds from issuance of common limited partners units	$ 292.6
Underwriting discounts and commissions	$ 9.2
Payments of stock issuance costs				$ 0.5
Forecast \| CRLLC
CVR Partners, LP
Ownership interest held by CRLLC or CVR Refining Holdings LLC (as a percent)			34.00%
Percentage of common units owned by the general partner			100.00%

Organization and History of the Company (Details 3)		12 Months Ended
Organization and History of the Company (Details 3)	Aug. 09, 2015 subsidiary	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) fertilizer_facility
CVR Partners, LP
Business Acquisition [Line Items]
Number of new subsidiaries \| subsidiary	2
Rentech Nitrogen
Business Acquisition [Line Items]
Number of fertilizer facilities \| fertilizer_facility			2
Forecast \| Rentech Nitrogen \| CVR Partners, LP
Business Acquisition [Line Items]
Expected issuance of common units \| shares		40,700,000
Expense reimbursement payment		$ 10,000,000
Forecast \| Rentech Nitrogen \| Rentech Nitrogen
Business Acquisition [Line Items]
CVR Partners common units eligible per Rentech Nitrogen common unit \| shares		1.04
Unit price \| $ / shares		$ 2.57
Termination fee		$ 31,200,000
Second Lien Senior Secured Notes due 2021 \| Senior Notes \| Rentech Nitrogen
Business Acquisition [Line Items]
Stated interest rate (as a percent)			6.50%
Letter of Credit \| Forecast \| Rentech Nitrogen
Business Acquisition [Line Items]
Interest calculation period		360 days
Loan term		1 year
Secured Debt \| Rentech Nitrogen
Business Acquisition [Line Items]
Borrowing capacity			$ 50,000,000.0
CRLLC \| Letter of Credit \| Forecast \| CVR Partners, LP
Business Acquisition [Line Items]
Borrowing capacity		$ 150,000,000.0
LIBOR \| Letter of Credit \| Forecast \| Rentech Nitrogen
Business Acquisition [Line Items]
Basis spread on variable rate (as a percent)		3.00%

Organization and History of the Company (Details 4) $ / shares in Units, $ in Millions											1 Months Ended	4 Months Ended	12 Months Ended		13 Months Ended	17 Months Ended	25 Months Ended	31 Months Ended
	Jul. 24, 2014 USD ($) $ / shares shares	Jun. 30, 2014 USD ($) $ / shares shares	Jun. 10, 2013 USD ($) $ / shares shares	May 29, 2013 USD ($) shares	May 20, 2013 USD ($) $ / shares shares	Jan. 30, 2013 USD ($)	Jan. 30, 2013 USD ($) $ / shares shares	Jan. 23, 2013 USD ($) $ / shares shares	Jan. 22, 2013	Apr. 13, 2011 $ / shares shares	Jul. 23, 2014	May 19, 2013	Dec. 31, 2015 partnership_interest	Dec. 31, 2012	Jun. 29, 2014	Dec. 31, 2015 partnership_interest	May 27, 2013	Dec. 31, 2015 partnership_interest
CVR Refining, LP
CVR Refining, LP
Percentage of ownership interest														100.00%
Number of types of partnership interests outstanding \| partnership_interest													2			2		2
Percentage of interest held by public (as percent)											33.00%	19.00%			29.00%	34.00%
Percentage of common units owned by the general partner									100.00%
CVR Refining GP, LLC
CVR Refining, LP
Percentage of common units owned by the general partner																100.00%
CVR Partners, LP
CVR Refining, LP
Number of types of partnership interests outstanding \| partnership_interest													2			2		2
Percentage of interest held by public (as percent)																	30.00%	47.00%
Ownership interest held by CRLLC or CVR Refining Holdings LLC (as a percent)																		53.00%
Initial Public Offering \| CVR Refining, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares								24,000,000
Offering price per unit (in dollars per share) \| $ / shares								$ 25.00
Proceeds from issuance of common limited partners units						$ 653.6	$ 90.0	$ 600.0
Underwriting discounts and commissions						32.5
Payments of stock issuance costs						3.9
Proceeds from IPO to be utilized for pre-funding of certain maintenance and environmental capital expenditures through 2014						160.0
Proceeds utilized for general partnership purposes						101.5
Initial Public Offering \| Wynnewood refinery
CVR Refining, LP
Proceeds from IPO to be utilized for funding the turnaround expenses in acquisitions						54.0
Initial Public Offering \| CRLLC
CVR Refining, LP
Amount distributed to CRLLC						$ 85.1
Initial Public Offering \| CVR Partners, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares										22,080,000
Offering price per unit (in dollars per share) \| $ / shares										$ 16.00
Over-Allotment Option \| CVR Refining, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares							3,600,000
Offering price per unit (in dollars per share) \| $ / shares							$ 25.00
Underwritten Offering \| CVR Refining, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares			1,209,236		12,000,000
Offering price per unit (in dollars per share) \| $ / shares			$ 30.75		$ 30.75
Proceeds from issuance of common limited partners units					$ 394.0
Underwriting discounts and commissions			$ 12.2
Payments of stock issuance costs			$ 0.4
Units redeemed (in shares) \| shares					13,209,236
Second Underwritten Offering \| CVR Refining, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares	589,100	6,500,000
Offering price per unit (in dollars per share) \| $ / shares	$ 26.07	$ 26.07
Proceeds from issuance of common limited partners units	$ 14.9	$ 164.1
Underwriting discounts and commissions		5.3
Payments of stock issuance costs		$ 0.5
Units redeemed (in shares) \| shares		6,500,000
IEP \| CVR Refining, LP
CVR Refining, LP
Ownership interest held by public - IEP (as percent)															4.00%	4.00%
IEP \| Initial Public Offering \| CVR Refining, LP
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares								4,000,000
CVR Refining Holdings LLC \| CVR Refining, LP
CVR Refining, LP
Ownership interest held by CRLLC or CVR Refining Holdings LLC (as a percent)											67.00%				71.00%	66.00%
CVR Refining Holdings LLC \| Second Underwritten Offering
CVR Refining, LP
Number of units sold in public offering (in shares) \| shares	385,900
Offering price per unit (in dollars per share) \| $ / shares	$ 26.07
Proceeds from issuance of common limited partners units	$ 9.7
AEPC \| Private Placement
CVR Refining, LP
Proceeds from issuance of common limited partners units				$ 61.5
AEPC \| Private Placement \| CVR Refining, LP
CVR Refining, LP
Units sold in private placement (in shares) \| shares				2,000,000
10.875% Senior Secured Notes, due 2017 \| Initial Public Offering \| CVR Refining, LP
CVR Refining, LP
Proceeds from IPO to be utilized for repurchase of debt								$ 253.0
Stated interest rate (as a percent)								10.875%
Minimum \| CVR Partners, LP
CVR Refining, LP
Percentage of common units owned by the general partner													50.00%

Summary of Significant Accounting Policies (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($) customer	Dec. 31, 2014 USD ($) customer
Basis of Consolidation
Percentage of holders of the outstanding common units required to vote for removal of the general partner	66.67%
Cash and Cash Equivalents
Checks issued but not presented to banks \| $	$ 24.7	$ 21.5
Accounts receivable \| Credit concentration
Accounts Receivable, net
Number of customers \| customer	0	0
Customers individually representing greater than this percentage for disclosure	9.00%	8.00%

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Dec. 31, 2015 USD ($)
Property, Plant, and Equipment
Minimum project cost required for capitalization of interest	$ 1,000,000.0
Minimum period required for completion of project for capitalization of interest	6 months
Aircraft
Property, Plant, and Equipment
Useful life	20 years
Minimum \| Improvements to land
Property, Plant, and Equipment
Useful life	15 years
Minimum \| Buildings
Property, Plant, and Equipment
Useful life	20 years
Minimum \| Machinery and equipment
Property, Plant, and Equipment
Useful life	5 years
Minimum \| Automotive equipment
Property, Plant, and Equipment
Useful life	5 years
Minimum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life	3 years
Minimum \| Railcars
Property, Plant, and Equipment
Useful life	25 years
Maximum \| Improvements to land
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Buildings
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Machinery and equipment
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Automotive equipment
Property, Plant, and Equipment
Useful life	15 years
Maximum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life	10 years
Maximum \| Railcars
Property, Plant, and Equipment
Useful life	30 years

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Planned Major Maintenance Costs
Turnaround costs				$ 109.2	$ 6.8	$ 0.0
Cost Classifications
Depreciation and amortization not included in cost of product sold				6.7	6.3	5.0
Depreciation and amortization not included in direct operating expenses				149.7	141.8	134.5
Depreciation and amortization not included in selling, general and administrative expenses				$ 7.7	6.3	$ 3.3
Revenue Recognition
Expected period of delivery of deferred revenue				12 months
Nitrogen fertilizer plant
Planned Major Maintenance Costs
Turnaround costs				$ 7.0	0.0
Nitrogen fertilizer plant \| Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				2 years
Nitrogen fertilizer plant \| Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				3 years
Petroleum refineries \| Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				4 years
Petroleum refineries \| Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				5 years
Coffeyville refinery
Planned Major Maintenance Costs
Turnaround costs	$ 84.9	$ 15.6	$ 1.7	$ 102.2	5.5
Wynnewood refinery
Planned Major Maintenance Costs
Turnaround costs				$ 0.0	$ 1.3

Share-Based Compensation (Details 1) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($) shares	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Apr. 18, 2012 contingent_cash_payment $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards	$ 45.7	$ 38.3
CVR Energy Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance (in shares) \| shares	7,500,000
Shares available for issuance (in shares) \| shares	6,787,341
CVR Energy Long Term Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance (in shares) \| shares	1,000,000
CVR Energy Long Term Incentive Plan \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Number of shares right to receive cash payment on vesting equal to fair market value is received per award (in shares) \| shares	1
Compensation expense	$ 0.8	2.6	$ 13.2
Cash paid to settle liability-classified awards upon vesting	$ 2.5	9.9	23.8
CVR Energy Long Term Incentive Plan \| Restricted stock units \| Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Energy Long Term Incentive Plan \| Restricted stock units \| Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Energy Long Term Incentive Plan \| Restricted stock units \| Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Energy Long Term Incentive Plan \| Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Offer price per share received as cash settlement on restricted stock awards vested in 2012 (in dollars per share) \| $ / shares				$ 30.00
Number of non-transferable contingent cash payments right for each restricted stock awards vested in 2012 (in shares) \| contingent_cash_payment				1
Executive Officer \| CVR Energy Long Term Incentive Plan \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Chief Executive Officer \| CVR Energy Long Term Incentive Plan \| Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		4.4	$ 3.9
Cash paid to settle liability-classified awards upon vesting		6.8
Unrecognized compensation cost	$ 3.5
Weighted-average period for amortization of unrecognized compensation cost	1 year
Personnel Accruals \| CVR Energy Long Term Incentive Plan \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards		1.7
Personnel Accruals \| Chief Executive Officer \| CVR Energy Long Term Incentive Plan \| Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards		$ 1.7

Share-Based Compensation (Details 2) - CVR Energy Long Term Incentive Plan - Restricted stock units - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	48,011	359,552	1,145,611
Granted (in shares)	0	0	2,600
Vested (in shares)	(43,085)	(281,684)	(709,959)
Forfeited (in shares)	(4,327)	(29,857)	(78,700)
Non-vested at the end of the period (in shares)	599	48,011	359,552
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)	$ 45.89	$ 28.09	$ 23.24
Granted (in dollars per share)	0.00	0.00	54.75
Vested (in dollars per share)	45.55	23.89	18.73
Forfeited (in dollars per share)	47.68	39.17	42.80
Non-vested at the end of the period (in dollars per share)	$ 57.23	$ 45.89	$ 28.09
Aggregate Intrinsic Value	$ 0.0	$ 1.9	$ 15.6	$ 55.9

Share-Based Compensation (Details 3) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards	$ 45.7	$ 38.3
CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance (in shares)	5,000,000
Shares available for issuance (in shares)	4,820,215
Vesting period	3 years
Number of shares considered for determining cash payment for each award upon vesting	1
CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan \| Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan \| Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan \| Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan \| Phantom Unit and Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 2.7
Weighted-average period for amortization of unrecognized compensation cost	1 year 9 months
Compensation expense	$ 1.3	0.4	$ 1.3
Cash paid to settle liability-classified awards upon vesting	0.8	0.4	$ 0.2
Personnel Accruals \| CVR Partners, LP \| CVR Partners' Long-Term Incentive Plan \| Phantom Unit and Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards	$ 0.7	$ 0.2

Share-Based Compensation (Details 4) - CVR Partners, LP - CVR Partners' Long-Term Incentive Plan - Phantom Unit and Common Unit - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	243,946	171,119	201,812
Granted (in shares)	245,199	198,141	58,536
Vested (in shares)	(94,854)	(48,310)	(89,229)
Forfeited (in shares)	(2,388)	(77,004)	0
Non-vested at the end of the period (in shares)	391,903	243,946	171,119
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)	$ 11.07	$ 21.34	$ 23.70
Granted (in dollars per share)	7.87	9.44	16.13
Vested (in dollars per share)	12.55	20.95	23.24
Forfeited (in dollars per share)	10.99	23.49	0.00
Non-vested at the end of the period (in dollars per share)	$ 8.71	$ 11.07	$ 21.34
Aggregate Intrinsic Value	$ 3.1	$ 2.4	$ 2.8	$ 5.1

Share-Based Compensation (Details 5) $ in Millions	1 Months Ended	11 Months Ended	12 Months Ended
Share-Based Compensation (Details 5) $ in Millions	Dec. 31, 2014 USD ($) shares	Dec. 31, 2013 shares	Dec. 31, 2015 USD ($) trading_day shares	Dec. 31, 2014 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards \| $	$ 38.3		$ 45.7	$ 38.3
CVR Refining, LP \| CVR Refining Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance (in shares) \| shares			11,070,000
Vesting period			3 years
Number of shares considered for determining cash payment for each award upon vesting \| shares			1
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Phantom Unit Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost \| $			$ 8.3
Weighted-average period for amortization of unrecognized compensation cost			1 year 8 months
Compensation expense \| $			$ 4.6	2.4
Cash paid to settle liability-classified awards upon vesting \| $			$ 3.3	$ 1.4
Granted (in shares) \| shares		187,177	302,319	281,948
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Personnel Accruals \| Phantom Unit Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards \| $	$ 1.0		$ 2.3	$ 1.0
Executive Officer \| CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Number of shares considered for determining cash payment for each award upon vesting \| shares			1
Granted (in shares) \| shares	227,927
Period for determination of cash payment value \| trading_day			10

Share-Based Compensation (Details 6) - CVR Refining Long Term Incentive Plan - Phantom Unit Plan - CVR Refining, LP - USD ($)	11 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Jan. 16, 2013
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	0	403,947	187,177
Granted (in shares)	187,177	302,319	281,948
Vested (in shares)	0	(136,531)	(61,002)
Forfeited (in shares)	0	(58,144)	(4,176)
Non-vested at the end of the period (in shares)	187,177	511,591	403,947
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)	$ 0.00	$ 18.89	$ 21.55
Granted (in dollars per share)	21.55	20.40	17.74
Vested (in dollars per share)	0.00	19.26	21.55
Forfeited (in dollars per share)	0.00	18.87	21.55
Non-vested at the end of the period (in dollars per share)	$ 21.55	$ 19.68	$ 18.89
Aggregate Intrinsic Value	$ 4,200,000	$ 9,700,000	$ 6,800,000	$ 0

Share-Based Compensation (Details 7) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards	$ 45.7	$ 38.3
Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Number of shares considered for determining cash payment for each award upon vesting	1
Unrecognized compensation cost	$ 9.6
Weighted-average period for amortization of unrecognized compensation cost	1 year 8 months
Compensation expense	$ 5.7	2.4
Cash paid to settle liability-classified awards upon vesting	$ 3.9	1.6
Incentive Unit Award \| Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Incentive Unit Award \| Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Incentive Unit Award \| Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Personnel Accruals \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested restricted share awards	$ 2.6	$ 0.8

Share-Based Compensation (Details 8) - Incentive Unit Award - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	435,515	251,431	0
Granted (in shares)	347,811	332,586	251,431
Vested (in shares)	(160,120)	(65,601)	0
Forfeited (in shares)	(18,264)	(82,901)	0
Non-vested at the end of the period (in shares)	604,942	435,515	251,431
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)	$ 18.95	$ 22.62	$ 0.00
Granted (in dollars per share)	20.38	17.81	22.62
Vested (in dollars per share)	19.33	22.63	0.00
Forfeited (in dollars per share)	19.69	22.62	0.00
Non-vested at the end of the period (in dollars per share)	$ 19.64	$ 18.95	$ 22.62
Aggregate Intrinsic Value	$ 11.5	$ 7.3	$ 5.7	$ 0.0

Inventories (Details) - USD ($) $ in Millions	12 Months Ended
Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 176.2	$ 114.5
Raw materials and precious metals	88.0	81.2
In-process inventories	20.6	35.8
Parts and supplies	44.8	58.4
Inventories	329.6	$ 289.9
Lower of FIFO cost or market inventory adjustment	$ 36.8

Property, Plant, and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant, and Equipment
Gross property, plant and equipment	$ 3,007.1	$ 2,803.2
Accumulated depreciation	1,040.0	887.2
Property, plant, and equipment, net of accumulated depreciation	1,967.1	1,916.0
Capitalized interest	3.7	9.4	$ 3.6
Original carrying value of assets under capital lease obligations	24.8	24.8
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	38.6	37.4
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	53.6	50.4
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	2,723.0	2,581.2
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	24.8	22.1
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	21.3	19.0
Leasehold improvements
Property, Plant, and Equipment
Gross property, plant and equipment	3.6	3.4
Aircraft
Property, Plant, and Equipment
Gross property, plant and equipment	3.6	3.7
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	16.3	14.5
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 122.3	$ 71.5

Insurance Claims (Details) $ in Millions		3 Months Ended			12 Months Ended
Insurance Claims (Details) $ in Millions	Jul. 29, 2014 employee	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 109.2	$ 6.8	$ 0.0
Coffeyville refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs		$ 84.9	$ 15.6	$ 1.7	102.2	5.5
CVR Refining, LP \| Coffeyville Refinery Incident, Fire Isomerization Unit
Unusual or Infrequent Item [Line Items]
Number of employees injured \| employee	4
Number of employees fatally injured \| employee	1
Property damage gross repair and other costs						6.3
Property damage insurance deductible amount						5.0
CVR Refining, LP \| Coffeyville Refinery Incident, Fire Isomerization Unit \| Prepaid Expenses and Other Current Assets [Member]
Unusual or Infrequent Item [Line Items]
Insurance receivable		$ 1.2			$ 1.2	$ 1.3

Income Taxes (Details 1) - USD ($)	12 Months Ended
Income Taxes (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Due from parent	$ 11,600,000	$ 44,500,000
Statutory federal income tax rate (as a percent)	35.00%
Valuation allowance	$ 0	0
Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate	31,800,000	25,600,000	$ 19,100,000
Reductions related to expirations of statute of limitations	16,300,000	0	0
Unrecognized tax benefits reasonably possible to be recognized in next fiscal year	11,600,000
State tax credits	25,900,000	13,500,000
Interest on income recognized on uncertain tax positions	1,000,000	3,800,000	2,200,000
Penalties recognized on uncertain tax positions	0	0	0
Accrued interest	7,500,000	6,500,000
Accrued penalties	0	0
AEPC
Income Taxes [Line Items]
Due from parent	11,600,000	44,500,000
Federal taxes paid to AEPC under the Tax Sharing Agreement	57,500,000	120,100,000	260,000,000
Kansas
Income Taxes [Line Items]
Net income tax benefit recognized from Kansas High Performance Incentive Program	4,300,000	2,800,000	7,800,000
Kansas High Performance Incentive Program (HPIP) credits for qualified business facility investment earned	6,700,000	4,300,000	12,000,000
Oklahoma
Income Taxes [Line Items]
Net income tax benefit recognized from qualified manufacturing facility investment	2,900,000	2,500,000	1,200,000
Qualified manufacturing facility investment credit earned	4,400,000	$ 3,900,000	$ 1,800,000
Oklahoma \| State
Income Taxes [Line Items]
Tax credit carryforwards	$ 25,900,000

Income Taxes (Details 2) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Millions	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current
Federal									$ 74.9	$ 76.1	$ 265.8
State									14.5	16.6	21.5
Total current									89.4	92.7	287.3
Deferred
Federal									2.7	8.3	(93.5)
State									(7.6)	(3.3)	(10.1)
Total deferred									(4.9)	5.0	(103.6)
Total income tax expense	$ (20.7)	$ 23.1	$ 58.1	$ 24.0	$ (21.0)	$ 4.2	$ 45.2	$ 69.4	$ 84.5	$ 97.7	$ 183.7

Income Taxes (Details 3) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Income Taxes (Details 3) - USD ($) $ in Millions	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Tax computed at federal statutory rate									$ 133.8	$ 142.5	$ 247.0
State income taxes, net of federal tax benefit									11.7	14.0	16.5
State tax incentives, net of federal tax expense									(7.2)	(5.4)	(9.0)
Domestic production activities deduction									(5.9)	(5.5)	(18.5)
Non-deductible share-based compensation									0.0	0.2	1.5
Noncontrolling interest									(44.9)	(47.4)	(53.0)
Other, net									(3.0)	(0.7)	(0.8)
Total income tax expense	$ (20.7)	$ 23.1	$ 58.1	$ 24.0	$ (21.0)	$ 4.2	$ 45.2	$ 69.4	$ 84.5	$ 97.7	$ 183.7

Income Taxes (Details 4) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deferred income tax assets:
Personnel accruals	$ 1.5	$ 1.8
State tax credit carryforward, net	11.0	12.6
Contingent liabilities	0.1	0.1
Other	0.0	2.1
Total gross deferred income tax assets	12.6	16.6
Deferred income tax liabilities:
Property, plant, and equipment	(3.1)	(2.7)
Prepaid expenses	(0.3)	(0.3)
Other	(0.2)	(0.1)
Total gross deferred income tax liabilities	(652.3)	(648.6)
Net deferred income tax liabilities	(639.7)	(632.0)
CVR Partners, LP
Deferred income tax liabilities:
Investment in CVR Partners and CVR Refining	(83.4)	(76.1)
CVR Refining, LP
Deferred income tax liabilities:
Investment in CVR Partners and CVR Refining	$ (565.3)	$ (569.4)

Income Taxes (Details 5) - USD ($) $ in Millions	12 Months Ended
Income Taxes (Details 5) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of the unrecognized tax benefits
Balance beginning of year	$ 55.5	$ 45.2	$ 36.9
Increase based on prior year tax positions	0.0	0.5	0.0
Decrease based on prior year tax positions	0.0	0.0	(6.4)
Increases in current year tax positions	9.8	9.8	14.7
Settlements	0.0	0.0	0.0
Reductions related to expirations of statute of limitations	(16.3)	0.0	0.0
Balance end of year	$ 49.0	$ 55.5	$ 45.2

Long-Term Debt (Details 1) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt	$ 673.5	$ 674.9
Current portion of long-term debt and capital lease obligations	(126.6)	(1.4)
Long-term debt, net of current portion	$ 546.9	$ 673.5
6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.50%	6.50%
Senior Notes \| 6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Total debt	$ 500.0	$ 500.0
Line of Credit \| CRNF credit facility
Debt Instrument [Line Items]
Total debt	125.0	125.0
Capital lease
Debt Instrument [Line Items]
Total debt	$ 48.5	$ 49.9

Long-Term Debt (Details 2) - USD ($)		12 Months Ended
Long-Term Debt (Details 2) - USD ($)	Jan. 23, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Apr. 06, 2010
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 0	$ 0	$ 26,100,000
CRLLC and Coffeyville Finance Inc. (Issuers) \| 10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Aggregate principal					$ 225,000,000.0
Stated interest rate (as a percent)					10.875%
CVR Refining, LP \| 10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Face amount of debt repurchased	$ 222,800,000
Prepayment premium	20,600,000
Interest paid	$ 9,500,000
Loss on extinguishment of debt				26,100,000
Write-off of previously deferred financing charges				3,700,000
Write off of unamortized discount				$ 1,800,000
Initial Public Offering \| CVR Refining, LP \| 10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Stated interest rate (as a percent)	10.875%
Proceeds from IPO to be utilized for repurchase of debt	$ 253,000,000

Long-Term Debt (Details 3) - USD ($)		12 Months Ended
Long-Term Debt (Details 3) - USD ($)	Oct. 23, 2012	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2014	Sep. 17, 2013
Debt Instrument [Line Items]
Accrued interest payable		$ 5,400,000		$ 5,400,000
6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)		6.50%		6.50%
Refining LLC
Debt Instrument [Line Items]
Percentage of CVR Refining's ownership interest in Refining LLC		100.00%
Refining LLC \| 6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Aggregate principal	$ 500,000,000.0				$ 500,000,000.0
Stated interest rate (as a percent)	6.50%
Total net proceeds from the offering	$ 492,500,000
Deferred finance costs	$ 8,700,000
Aggregate debt issuance costs incurred			$ 400,000
Level 2 \| 6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Estimated fair value		$ 485,000,000

Long-Term Debt (Details 4) - Amended and Restated Asset Based Credit Facility - USD ($)		12 Months Ended
	Dec. 20, 2012	Dec. 31, 2012	Dec. 31, 2015
Credit parties
Debt Instrument [Line Items]
Borrowing capacity on credit facility	$ 400,000,000.0
Maximum borrowing capacity optional expansion	$ 200,000,000.0
Swingline loans sublimit as a percentage of the total facility commitment	10.00%
Letter of credit sublimit as a percentage of the total facility commitment	90.00%
Percentage of maximum amount available to be drawn under line of credit deducted to compute fees on commercial letters of credit	0.50%
Percentage of customary facing fees	0.125%
CRLLC
Debt Instrument [Line Items]
Deferred finance costs		$ 2,100,000
Increase in deferred financing costs due to modification or extinguishment of debt instrument		$ 2,800,000
CVR Refining, LP
Debt Instrument [Line Items]
Aggregate availability			$ 290,100,000
Outstanding letters of credit			27,800,000
Amount outstanding			$ 0
Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate	50.00%
Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.75%
Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	0.75%
Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate	50.00%
Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.00%
Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.00%
Daily Average Amount Of Loans And Letters Of Credit Outstanding Less Than 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties
Debt Instrument [Line Items]
Unused line fee (as a percent)	0.40%
Daily Average Amount Of Loans And Letters Of Credit Outstanding Equal To Or Greater Than 50% Of Lesser Of Borrowing Base And Total Commitments \| Credit parties
Debt Instrument [Line Items]
Unused line fee (as a percent)	0.30%

Long-Term Debt (Details 5) - USD ($)		12 Months Ended
Long-Term Debt (Details 5) - USD ($)	Feb. 09, 2016	Dec. 31, 2015	Dec. 31, 2011
CRNF \| CRNF credit facility
Debt Instrument [Line Items]
Effective percentage rate		4.60%
Deferred finance costs			$ 4,800,000
CRNF \| CRNF credit facility \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		2.50%
CRNF \| CRNF credit facility \| Eurodollar
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		3.50%
CRLLC \| Credit Facility Guaranty Agreement \| CVR Partners, LP \| Subsequent event
Debt Instrument [Line Items]
Minimum face amount of third party debt	$ 125,000,000.0
CRLLC \| Credit Facility Guaranty Agreement \| Maximum \| CVR Partners, LP \| Subsequent event
Debt Instrument [Line Items]
Term of debt	2 years
CRLLC \| Credit Facility Guaranty Agreement \| Minimum \| CVR Partners, LP \| Subsequent event
Debt Instrument [Line Items]
Term of third-party debt	1 year
Line of Credit \| CRNF \| CRNF credit facility
Debt Instrument [Line Items]
Amount outstanding		$ 0
Line of Credit \| Term Loan \| CRNF \| CRNF credit facility
Debt Instrument [Line Items]
Aggregate principal		125,000,000.0
Line of Credit \| Revolving Credit Facility \| CRNF \| CRNF credit facility
Debt Instrument [Line Items]
Borrowing capacity		25,000,000.0
Uncommitted incremental facility		$ 50,000,000.0

Long-Term Debt (Details 6) - USD ($) $ in Millions	12 Months Ended
Long-Term Debt (Details 6) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Amortization of deferred financing costs reported as interest expense and other financing costs	$ 2.8	$ 2.8	$ 2.9
2016	2.2
2017	1.8
2018	0.9
2019	0.9
2020	0.9
Thereafter	1.7
Total	$ 8.4

Long-Term Debt (Details 7) $ in Millions	12 Months Ended
Long-Term Debt (Details 7) $ in Millions	Dec. 31, 2015 USD ($) lease
Capital Leased Assets [Line Items]
Number of leases acquired \| lease	2
Capital Lease related to Excel Pipeline LLC
Capital Leased Assets [Line Items]
Remaining term of leases	166 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Capital Leased Assets [Line Items]
Remaining term of leases	165 months
Capital lease
Capital Leased Assets [Line Items]
Outstanding obligation	$ 48.5
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2016	6.4
2017	6.5
2018	6.5
2019	6.5
2020	6.5
2021 and thereafter	57.2
Total future payments	89.6
Less: amount representing interest	41.1
Present value of future minimum payments	48.5
Less: current portion	1.6
Long-term portion	$ 46.9

Dividends (Details) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended									12 Months Ended
	Jul. 17, 2014 USD ($) $ / shares shares	Dec. 31, 2015 $ / shares	Sep. 30, 2015 USD ($) $ / shares shares	Jun. 30, 2015 USD ($) $ / shares shares	Mar. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2014 USD ($) $ / shares shares	Sep. 30, 2014 USD ($) $ / shares shares	Jun. 30, 2014 USD ($) $ / shares shares	Mar. 31, 2014 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares	Dec. 31, 2014 USD ($) dividend $ / shares shares	Dec. 31, 2013 USD ($) $ / shares shares
Dividends [Abstract]
Number of special cash dividends declared and paid \| dividend												1
Schedule Of Dividends Paid Table [Line Items]
Per common share (in dollars per share) \| $ / shares		$ 0.50	$ 0.50	$ 0.50	$ 0.50	$ 0.75	$ 2.75	$ 0.75	$ 0.75		$ 2.00	$ 5.00	$ 14.25
Total dividends paid											$ 173.7	$ 434.2	$ 1,237.3
Total dividends paid per common share (in dollars per share) \| $ / shares											$ 2.00	$ 5.00
Amount paid to IEP
Schedule Of Dividends Paid Table [Line Items]
Total dividends paid											$ 142.4	$ 356.0
Amounts paid to public stockholders
Schedule Of Dividends Paid Table [Line Items]
Total dividends paid											$ 31.3	$ 78.2
Quarterly
Schedule Of Dividends Paid Table [Line Items]
Total amount paid			$ 43.4	$ 43.4	$ 43.4	$ 43.4	$ 65.1	$ 65.1	$ 65.1	$ 65.1
Per common share (in dollars per share) \| $ / shares			$ 0.50	$ 0.50	$ 0.50	$ 0.50	$ 0.75	$ 0.75	$ 0.75	$ 0.75
Shares outstanding (in shares) \| shares			86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8		86.8	86.8
Quarterly \| Amount paid to IEP
Schedule Of Dividends Paid Table [Line Items]
Total amount paid			$ 35.6	$ 35.6	$ 35.6	$ 35.6	$ 53.4	$ 53.4	$ 53.4	$ 53.4
Quarterly \| Amounts paid to public stockholders
Schedule Of Dividends Paid Table [Line Items]
Total amount paid			$ 7.8	$ 7.8	$ 7.8	$ 7.8	$ 11.7	$ 11.7	$ 11.7	$ 11.7
Special
Schedule Of Dividends Paid Table [Line Items]
Total amount paid	$ 173.7
Per common share (in dollars per share) \| $ / shares	$ 2.00
Shares outstanding (in shares) \| shares	86.8
Special \| Amount paid to IEP
Schedule Of Dividends Paid Table [Line Items]
Total amount paid	$ 142.4
Special \| Amounts paid to public stockholders
Schedule Of Dividends Paid Table [Line Items]
Total amount paid	$ 31.3

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net income attributable to CVR Energy stockholders									$ 169.6	$ 173.9	$ 370.7
Weighted-average number of shares of common stock outstanding - Basic (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8
Weighted-average shares of common stock outstanding - Diluted (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8
Basic earnings per share (in dollars per share)	$ (0.52)	$ 0.67	$ 1.17	$ 0.63	$ (0.51)	$ 0.09	$ 0.96	$ 1.46	$ 1.95	$ 2.00	$ 4.27
Diluted earnings per share (in dollars per share)	$ (0.52)	$ 0.67	$ 1.17	$ 0.63	$ (0.51)	$ 0.09	$ 0.96	$ 1.46	$ 1.95	$ 2.00	$ 4.27

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

Benefit Plans (Details) $ in Millions	12 Months Ended
Benefit Plans (Details) $ in Millions	Dec. 31, 2015 USD ($) plan	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Compensation and Retirement Disclosure [Abstract]
Number of defined-contribution 401(k) plans \| plan	2
Percentage of employer match	100.00%
Percent of employees' gross pay matched	6.00%
Vesting schedule for employer's matching funds	3 years
Matching contributions made by the company during the year \| $	$ 7.3	$ 6.6	$ 6.1

Commitments and Contingencies (Details 1) $ in Millions	12 Months Ended
Commitments and Contingencies (Details 1) $ in Millions	Dec. 31, 2015 USD ($) bbl / d	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Operating Leases
2016	$ 8.0
2017	5.5
2018	3.9
2019	2.1
2020	1.5
Thereafter	2.5
Operating leases	23.5
Unconditional Purchase Obligations
2016	141.0
2017	125.6
2018	124.3
2019	123.5
2020	107.8
Thereafter	727.4
Unconditional purchase obligations	1,349.6
Unrecorded Unconditional Purchase Obligation [Line Items]
Lease expenses	8.7	$ 9.3	$ 9.4
Long-Term commitment expense	135.9	$ 137.8	$ 126.1
CRRM \| Petroleum transportation service agreement with TransCanada
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount payable related to petroleum transportation service agreements	$ 781.5
Term of agreement	15 years
Minimum quantity of crude oil to be received per day (in barrels per day) \| bbl / d	25,000
Period over which minimum quantity of crude oil is receivable	20 years

Commitments and Contingencies (Details 2) - CRRM - New Vitol Agreement	12 Months Ended
	Dec. 31, 2015
Unrecorded Unconditional Purchase Obligation [Line Items]
Renewal term of agreement	1 year
Number of days for prior notice of nonrenewal	180 days

Commitments and Contingencies (Details 3) - USD ($) $ in Millions			12 Months Ended
	Sep. 08, 2014	Feb. 25, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
Goldman, Sachs & Co. vs CVR
Loss Contingencies [Line Items]
Litigation settlement	$ 22.6
Deutsche Bank vs CVR
Loss Contingencies [Line Items]
Litigation settlement	$ 22.7
Litigation \| CRNF
Loss Contingencies [Line Items]
Property tax abatement period								10 years
Increase in property tax expenses			$ 11.3	$ 11.4	$ 11.7	$ 10.7	$ 10.7
Decrease in property tax expenses		$ 10.7
Tax exemption period		10 years

Commitments and Contingencies (Details 4) - Flood, Crude Oil Discharge and Insurance - USD ($) $ in Millions	Jul. 02, 2013	Apr. 19, 2013	Oct. 25, 2010
Litigation Matters
Reimbursement of oversight cost			$ 1.8
CRRM
Litigation Matters
Environmental civil penalty for CWA violations		$ 0.6
Amount of reimbursement agreed for oversight cost		$ 1.7
Environmental civil penalty for Risk Management Program violations	$ 0.3

Commitments and Contingencies (Details 5) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Gain Contingencies [Line Items]
Insurance recoveries	$ 0.0	$ 0.0	$ 27.3	$ 0.0	$ 27.3	$ 0.0	$ 0.0
Flood, Crude Oil Discharge and Insurance
Gain Contingencies [Line Items]
Proceeds from insurance settlement					25.0
CRRM Flood Insurance Litigation [Member]
Gain Contingencies [Line Items]
Proceeds from legal settlements			$ 31.3
Insurance recoveries					27.3
CVR Refining Limited Partnership [Member] \| CRRM Flood Insurance Litigation [Member]
Gain Contingencies [Line Items]
Settlement proceeds					$ 4.0
Other Assets \| CVR Refining Limited Partnership [Member] \| CRRM Flood Insurance Litigation [Member]
Gain Contingencies [Line Items]
Insurance receivable						$ 4.0

Commitments and Contingencies (Details 6)	1 Months Ended		12 Months Ended			94 Months Ended
Commitments and Contingencies (Details 6)	Mar. 31, 2012 USD ($) issue	Aug. 31, 2011 USD ($)	Dec. 31, 2015 USD ($) landfill	Dec. 31, 2014 USD ($) landfill	Dec. 31, 2013 USD ($)	Nov. 01, 2014 USD ($)
Environmental, Health, and Safety ("EHS") Matters
Expenses related to environmental, health and safety ("EHS") matters			$ 35,700,000	$ 100,600,000	$ 111,300,000
WRC
Environmental, Health, and Safety ("EHS") Matters
Payment of civil penalties		$ 950,000
Expected remaining costs under consent order			3,000,000
EHS
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals			3,600,000	1,100,000
Environmental accruals included in other current liabilities			2,000,000	200,000
Estimated closure and post-closure costs			$ 400,000	$ 900,000
Number of landfills \| landfill			2	2
EHS \| CRRM
Environmental, Health, and Safety ("EHS") Matters
Cost of renewable identification numbers			$ 123,900,000	$ 127,200,000	$ 180,500,000
Biofuel blending obligation recorded in other current liabilities			9,500,000	$ 52,300,000
Marquee issues under the Clean Air Act \| issue	4
Percentage of refining capacity	90.00%
Environmental civil penalty	$ 700,000
Remaining costs associated with Second Consent Decree			$ 44,000,000
MSAT II \| CRRM
Environmental, Health, and Safety ("EHS") Matters
Expense incurred to date						$ 48,300,000
MSAT II \| WRC
Environmental, Health, and Safety ("EHS") Matters
Expense incurred to date						$ 89,000,000

Commitments and Contingencies (Details 7) - EHS - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Estimated future payments for environmental obligations
2016	$ 2.0
2017	0.5
2018	0.5
2019	0.1
2020	0.1
Thereafter	0.5
Undiscounted total	3.7
Less amounts representing interest at 1.87%	0.1
Accrued environmental liabilities at the end of the year	$ 3.6	$ 1.1
Interest rate (as a percent)	1.87%

Commitments and Contingencies (Details 8)	Sep. 28, 2012 employee
Wynnewood refinery incident
Loss Contingencies [Line Items]
Number of employees fatally injured	2

Commitments and Contingencies (Details 9) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Minimum ownership interest in company	80.00%
Affiliate Pension Obligations
Loss Contingencies [Line Items]
Aggregate underfunded pension obligation if pension plans voluntarily terminated by affiliate	$ 589.2	$ 473.8
IEP
Loss Contingencies [Line Items]
Ownership percentage held by controlling stockholder	82.00%

Fair Value Measurements (Details 1) - Recurring - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Fair value measurements
Cash equivalents	$ 15.7	$ 69.0
Other current assets (investments)	0.1	76.6
Total Assets	60.5	192.9
Total Liabilities	(2.9)	(50.6)
Other Contract
Fair value measurements
Other current assets (other derivative agreements)	44.7	25.0
Other long-term assets (other derivative agreements)		22.3
Other current liabilities	(0.1)
Interest Rate Swap
Fair value measurements
Other current liabilities	(0.1)	(0.8)
Other long-term liabilities (interest rate swaps)		(0.2)
Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligations)	(2.7)	(49.6)
Level 1
Fair value measurements
Cash equivalents	15.7	69.0
Other current assets (investments)	0.1	73.9
Total Assets	15.8	142.9
Total Liabilities	0.0	0.0
Level 1 \| Other Contract
Fair value measurements
Other current assets (other derivative agreements)	0.0	0.0
Other long-term assets (other derivative agreements)		0.0
Other current liabilities	0.0
Level 1 \| Interest Rate Swap
Fair value measurements
Other current liabilities	0.0	0.0
Other long-term liabilities (interest rate swaps)		0.0
Level 1 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligations)	0.0	0.0
Level 2
Fair value measurements
Cash equivalents	0.0	0.0
Other current assets (investments)	0.0	2.7
Total Assets	44.7	50.0
Total Liabilities	(2.9)	(50.6)
Level 2 \| Other Contract
Fair value measurements
Other current assets (other derivative agreements)	44.7	25.0
Other long-term assets (other derivative agreements)		22.3
Other current liabilities	(0.1)
Level 2 \| Interest Rate Swap
Fair value measurements
Other current liabilities	(0.1)	(0.8)
Other long-term liabilities (interest rate swaps)		(0.2)
Level 2 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligations)	(2.7)	(49.6)
Level 3
Fair value measurements
Cash equivalents	0.0	0.0
Other current assets (investments)	0.0	0.0
Total Assets	0.0	0.0
Total Liabilities	0.0	0.0
Level 3 \| Other Contract
Fair value measurements
Other current assets (other derivative agreements)	0.0	0.0
Other long-term assets (other derivative agreements)		0.0
Other current liabilities	0.0
Level 3 \| Interest Rate Swap
Fair value measurements
Other current liabilities	0.0	0.0
Other long-term liabilities (interest rate swaps)		0.0
Level 3 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligations)	$ 0.0	$ 0.0

Fair Value Measurements (Details 2) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Fair Value Measurements (Details 2) - USD ($) $ in Millions	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value Disclosures [Abstract]
Aggregate cost basis for available-for-sale securities	$ 47.9				$ 73.6				$ 47.9	$ 73.6	$ 18.6
Other than temporary impairment losses										4.7
Proceeds from sale of available-for-sale securities									68.0	0.0	24.7
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other income (expense), net	$ 0.2	$ 0.3	$ 0.2	$ 36.0	$ (3.6)	$ 2.1	$ (2.2)	$ 0.1	36.7	$ (3.7)	13.5
Available-for-sale securities transferred to trading				$ 25.7
Proceeds from trading securities			$ 37.8
Realized gain on trading securities									0.4
Accumulated Net Unrealized Investment Gain \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other income (expense), net									20.1		$ 6.1
Accumulated Net Unrealized Investment Gain (Loss) Transfered to Trading Securities \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other income (expense), net									$ 11.7

Derivative Financial Instruments (Details 1) bbl in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015 USD ($) bbl agreement	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($) bbl	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2015 USD ($) bbl agreement	Dec. 31, 2014 USD ($) bbl	Dec. 31, 2013 USD ($)	Jul. 01, 2011	Jun. 30, 2011
Derivative Financial Instruments
Current period settlement on derivative contracts									$ (26,000,000)	$ 122,200,000	$ 6,400,000
Gain (loss) on derivatives, net	$ 23,600,000	$ 11,800,000	$ (12,600,000)	$ (51,400,000)	$ 14,500,000	$ 25,700,000	$ 35,900,000	$ 109,400,000	(28,600,000)	185,600,000	57,100,000
Commodity derivatives \| CVR Refining, LP
Derivative Financial Instruments
Gain (loss) on derivatives, net									3,200,000	300,000	(2,900,000)
Commodity swaps \| CVR Refining, LP
Derivative Financial Instruments
Gain (loss) on derivatives, net									(36,400,000)	187,400,000	60,100,000
Interest rate swap agreements \| CRNF
Derivative Financial Instruments
Realized loss on the interest rate swap re-classed from AOCI into interest expense									(1,100,000)	(1,100,000)	(1,100,000)
Increase (decrease) in fair value of interest rate fair value hedging instruments									(100,000)	(200,000)	$ (200,000)
Not Designated as Hedging Instrument \| Commodity swaps \| CVR Refining, LP
Derivative Financial Instruments
Derivative asset (liabilities)	44,600,000				47,300,000				44,600,000	47,300,000
Portion of net unrealized gain in current assets	44,700,000				25,000,000				44,700,000	25,000,000
Portion of net unrealized gain in long-term assets					$ 22,300,000					$ 22,300,000
Portion of net unrealized loss in current liabilities	$ 100,000								$ 100,000
Not Designated as Hedging Instrument \| Commodity swaps \| CVR Refining, LP \| Crack Spreads
Derivative Financial Instruments
Number of barrels (in barrels) \| bbl	2.5				9.1				2.5	9.1
Not Designated as Hedging Instrument \| Commodity swaps \| CVR Refining, LP \| Future Crude Oil Purchases
Derivative Financial Instruments
Number of barrels (in barrels) \| bbl	1.4								1.4
Designated as Hedging Instrument \| Interest rate swap agreements \| CRNF
Derivative Financial Instruments
Number of floating-to-fixed interest rate swap agreements \| agreement	2								2
Aggregate notional amount	$ 62,500,000								$ 62,500,000
Average fixed rate of interest (as a percent)	1.96%								1.96%
Designated as Hedging Instrument \| Interest rate swap agreements entered into on June 30, 2011 \| CRNF
Derivative Financial Instruments
Fixed rate (as a percent)													1.94%
Settlement period									90 days
Designated as Hedging Instrument \| Interest rate swap agreements entered into on July 1, 2011 \| CRNF
Derivative Financial Instruments
Fixed rate (as a percent)												1.975%
Settlement period									90 days
CRNF credit facility \| Term Loan \| Line of Credit \| CRNF
Derivative Financial Instruments
Aggregate principal	$ 125,000,000.0								$ 125,000,000.0

Derivative Financial Instruments (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
CVR Refining, LP \| Current Assets
Offsetting Assets
Gross Assets	$ 44,800,000	$ 25,300,000
Gross Amounts Offset	(100,000)	(300,000)
Net Assets Presented	44,700,000	25,000,000
Cash Collateral Not Offset	0	0
Net Amount	44,700,000	25,000,000
CVR Refining, LP \| Noncurrent Assets
Offsetting Assets
Gross Assets		22,300,000
Gross Amounts Offset		0
Net Assets Presented		22,300,000
Cash Collateral Not Offset		0
Net Amount		22,300,000
CVR Refining, LP \| Current Liabilities
Offsetting Liabilities
Gross Liabilities	100,000
Gross Amounts Offsets	0
Net Liabilities Presented	100,000
Cash Collateral Not Offset	0
Net Amount	100,000
Interest Rate Swap \| CVR Partners, LP
Offsetting Liabilities
Gross Amounts Offsets	0	0
Commodity swaps \| CVR Refining, LP \| Current Assets
Offsetting Assets
Gross Assets	44,800,000	25,300,000
Gross Amounts Offset	(100,000)	(300,000)
Net Assets Presented	44,700,000	25,000,000
Cash Collateral Not Offset	0	0
Net Amount	44,700,000	25,000,000
Commodity swaps \| CVR Refining, LP \| Noncurrent Assets
Offsetting Assets
Gross Assets		22,300,000
Gross Amounts Offset		0
Net Assets Presented		22,300,000
Cash Collateral Not Offset		0
Net Amount		$ 22,300,000
Commodity swaps \| CVR Refining, LP \| Current Liabilities
Offsetting Liabilities
Gross Liabilities	100,000
Gross Amounts Offsets	0
Net Liabilities Presented	100,000
Cash Collateral Not Offset	0
Net Amount	$ 100,000

Related Party Transactions (Details)		12 Months Ended			52 Months Ended
Related Party Transactions (Details)	Jun. 13, 2013 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($) railcar	Dec. 31, 2013 USD ($) truck	Jun. 30, 2013 railcar
IEP
Related Party Transactions
Ownership percentage held by controlling stockholder		82.00%
American Railcar Leasing LLC \| CVR Partners, LP
Related Party Transactions
Number of railcars leased \| railcar					199
Purchase of railcars from ARL	$ 5,000,000
Rent expenses				$ 400,000
Purchase of railcars and trucks			$ 1,100,000
Number of used railcars purchased \| railcar			12
American Railcar Industries, Inc \| CVR Partners, LP
Related Party Transactions
Number of railcars purchased \| railcar			50
Purchase of railcars and trucks			$ 6,700,000
Expenses from transactions with related parties			50,000
Navistar International Corporation \| CVR Refining, LP
Related Party Transactions
Purchase of railcars and trucks				$ 800,000
Number of trucks purchased \| truck				7
Insight Portfolio Group
Related Party Transactions
Payment to related party		$ 100,000	$ 400,000	$ 100,000

Business Segments (Details 1) $ in Millions	3 Months Ended								12 Months Ended
Business Segments (Details 1) $ in Millions	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2015 USD ($) segment	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment									2
Net sales	$ 1,010.6	$ 1,408.8	$ 1,624.2	$ 1,388.9	$ 1,841.8	$ 2,279.9	$ 2,540.3	$ 2,447.4	$ 5,432.5	$ 9,109.5	$ 8,985.8
Cost of product sold (exclusive of depreciation and amortization)	$ 847.9	$ 1,076.7	$ 1,192.2	$ 1,073.6	$ 1,733.4	$ 2,066.7	$ 2,189.0	$ 2,076.9	4,190.4	8,066.0	7,563.2
Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales									(18.6)	(18.9)	(21.4)
Cost of product sold (exclusive of depreciation and amortization)									(18.4)	(19.4)	(21.6)
Intersegment Eliminations \| Petroleum
Segment Reporting Information [Line Items]
Net sales									6.8	8.7	9.6
Cost of product sold (exclusive of depreciation and amortization)									11.8	10.1	11.4
Intersegment Eliminations \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales									11.8	10.1	11.4
Cost of product sold (exclusive of depreciation and amortization)									$ 6.6	$ 9.2	9.8
Intersegment Eliminations \| Hydrogen \| Petroleum
Segment Reporting Information [Line Items]
Net sales											0.6
Intersegment Eliminations \| Hydrogen \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Cost of product sold (exclusive of depreciation and amortization)											$ 0.6

Business Segments (Details 2) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Business Segments (Details 2) - USD ($) $ in Millions	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net sales	$ 1,010.6	$ 1,408.8	$ 1,624.2	$ 1,388.9	$ 1,841.8	$ 2,279.9	$ 2,540.3	$ 2,447.4	$ 5,432.5	$ 9,109.5	$ 8,985.8
Cost of product sold (exclusive of depreciation and amortization)	847.9	1,076.7	1,192.2	1,073.6	1,733.4	2,066.7	2,189.0	2,076.9	4,190.4	8,066.0	7,563.2
Direct operating expenses (exclusive of depreciation and amortization)	212.1	145.8	115.4	111.4	134.7	136.8	120.1	123.4	584.7	515.1	455.8
Depreciation and amortization	40.9	38.7	42.5	42.0	40.8	37.8	38.6	37.3	164.1	154.4	142.8
Operating income	(110.7)	$ 121.5	$ 274.2	$ 136.6	(90.6)	$ 6.8	$ 164.6	$ 183.5	421.6	264.3	710.5
Capital expenditures									218.7	218.4	256.5
Total assets	3,305.8				3,462.5				3,305.8	3,462.5	3,665.8
Goodwill	41.0				41.0				41.0	41.0	41.0
Operating Segments \| Petroleum
Segment Reporting Information [Line Items]
Net sales									5,161.9	8,829.7	8,683.5
Cost of product sold (exclusive of depreciation and amortization)									4,143.6	8,013.4	7,526.7
Direct operating expenses (exclusive of depreciation and amortization)									478.5	416.0	361.7
Depreciation and amortization									130.2	122.5	114.3
Operating income									361.7	207.2	603.0
Capital expenditures									194.7	191.3	204.5
Total assets	2,195.2				2,417.8				2,195.2	2,417.8	2,533.3
Goodwill	0.0				0.0				0.0	0.0	0.0
Operating Segments \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales									289.2	298.7	323.7
Cost of product sold (exclusive of depreciation and amortization)									65.2	72.0	58.1
Direct operating expenses (exclusive of depreciation and amortization)									106.1	98.9	94.1
Depreciation and amortization									28.4	27.3	25.6
Operating income									68.7	82.8	124.9
Capital expenditures									17.0	21.1	43.8
Total assets	536.5				578.8				536.5	578.8	593.5
Goodwill	41.0				41.0				41.0	41.0	41.0
Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales									(18.6)	(18.9)	(21.4)
Cost of product sold (exclusive of depreciation and amortization)									(18.4)	(19.4)	(21.6)
Intersegment Eliminations \| Petroleum
Segment Reporting Information [Line Items]
Net sales									6.8	8.7	9.6
Cost of product sold (exclusive of depreciation and amortization)									11.8	10.1	11.4
Intersegment Eliminations \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales									11.8	10.1	11.4
Cost of product sold (exclusive of depreciation and amortization)									6.6	9.2	9.8
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)									0.1	0.2	0.0
Depreciation and amortization									5.5	4.6	2.9
Operating income									(8.8)	(25.7)	(17.4)
Capital expenditures									7.0	6.0	8.2
Total assets	574.1				465.9				574.1	465.9	539.0
Goodwill	$ 0.0				$ 0.0				$ 0.0	$ 0.0	$ 0.0

Major Customers and Suppliers (Details) - supplier	12 Months Ended
Major Customers and Suppliers (Details) - supplier	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales \| Customer concentration \| Petroleum \| Customer A
Major Customers and Suppliers
Concentration risk (as a percent)	14.00%	13.00%	12.00%
Sales \| Customer concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Concentration risk (as a percent)	24.00%	27.00%	28.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer B
Major Customers and Suppliers
Concentration risk (as a percent)	10.00%	17.00%	15.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer C
Major Customers and Suppliers
Concentration risk (as a percent)	14.00%	10.00%	13.00%
Contracted volume \| Supplier concentration \| Petroleum
Major Customers and Suppliers
Concentration risk (as a percent)	61.00%	67.00%	69.00%
Number of major suppliers	1	1	1

Selected Quarterly Financial Information (unaudited) (Details 1) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 1,010.6	$ 1,408.8	$ 1,624.2	$ 1,388.9	$ 1,841.8	$ 2,279.9	$ 2,540.3	$ 2,447.4	$ 5,432.5	$ 9,109.5	$ 8,985.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	847.9	1,076.7	1,192.2	1,073.6	1,733.4	2,066.7	2,189.0	2,076.9	4,190.4	8,066.0	7,563.2
Direct operating expenses (exclusive of depreciation and amortization)	212.1	145.8	115.4	111.4	134.7	136.8	120.1	123.4	584.7	515.1	455.8
Flood insurance recovery	0.0	0.0	(27.3)	0.0					(27.3)	0.0	0.0
Selling, general and administrative expenses (exclusive of depreciation and amortization)	20.4	26.1	27.2	25.3	23.5	31.8	28.0	26.3	99.0	109.7	113.5
Depreciation and amortization	40.9	38.7	42.5	42.0	40.8	37.8	38.6	37.3	164.1	154.4	142.8
Total operating costs and expenses	1,121.3	1,287.3	1,350.0	1,252.3	1,932.4	2,273.1	2,375.7	2,263.9	5,010.9	8,845.2	8,275.3
Operating income	(110.7)	121.5	274.2	136.6	(90.6)	6.8	164.6	183.5	421.6	264.3	710.5
Other income (expense):
Interest expense and other financing costs	(11.9)	(11.9)	(11.9)	(12.7)	(11.2)	(9.4)	(9.3)	(10.1)	(48.4)	(40.0)	(50.5)
Interest income	0.2	0.3	0.3	0.2	0.2	0.3	0.2	0.2	1.0	0.9	1.2
Gain (loss) on derivatives, net	23.6	11.8	(12.6)	(51.4)	14.5	25.7	35.9	109.4	(28.6)	185.6	57.1
Other income (expense), net	0.2	0.3	0.2	36.0	(3.6)	2.1	(2.2)	0.1	36.7	(3.7)	13.5
Total other income (expense)	12.1	0.5	(24.0)	(27.9)	(0.1)	18.7	24.6	99.6	(39.3)	142.8	(4.8)
Income before income taxes	(98.6)	122.0	250.2	108.7	(90.7)	25.5	189.2	283.1	382.3	407.1	705.7
Income tax expense (benefit)	(20.7)	23.1	58.1	24.0	(21.0)	4.2	45.2	69.4	84.5	97.7	183.7
Net income	(77.9)	98.9	192.1	84.7	(69.7)	21.3	144.0	213.7	297.8	309.4	522.0
Less: Net income (loss) attributable to noncontrolling interest	(32.9)	41.0	90.2	29.8	(25.3)	13.4	60.3	87.0	128.2	135.5	151.3
Net income attributable to CVR Energy stockholders	$ (45.0)	$ 57.9	$ 101.9	$ 54.9	$ (44.4)	$ 7.9	$ 83.7	$ 126.7	$ 169.6	$ 173.9	$ 370.7
Net earnings (loss) per share
Basic earnings (loss) per share (in dollars per share)	$ (0.52)	$ 0.67	$ 1.17	$ 0.63	$ (0.51)	$ 0.09	$ 0.96	$ 1.46	$ 1.95	$ 2.00	$ 4.27
Diluted earnings (loss) per share (in dollars per share)	(0.52)	0.67	1.17	0.63	(0.51)	0.09	0.96	1.46	1.95	2.00	4.27
Dividends declared per share (in dollars per share)	$ 0.50	$ 0.50	$ 0.50	$ 0.50	$ 0.75	$ 2.75	$ 0.75	$ 0.75	$ 2.00	$ 5.00	$ 14.25
Weighted-average common shares outstanding
Basic (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8
Diluted (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8

Selected Quarterly Financial Information (unaudited) (Details 2) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 109.2	$ 6.8	$ 0.0
Lower of FIFO cost or market inventory adjustment						36.8
Coffeyville Refinery Incident, Fire Isomerization Unit \| CVR Refining, LP
Unusual or Infrequent Item [Line Items]
Property damage gross repair and other costs						6.3
Direct Operating Expenses \| Coffeyville Refinery Incident, Fire Isomerization Unit \| CVR Refining, LP
Unusual or Infrequent Item [Line Items]
Property damage gross repair and other costs						6.3
Cost of Goods Sold, Excluding Depreciation, Depletion, and Amortization
Unusual or Infrequent Item [Line Items]
Lower of FIFO cost or market inventory adjustment				$ 36.8
Coffeyville refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs, phase one					101.5
Turnaround costs, phase two					0.7
Turnaround costs	$ 84.9	$ 15.6	$ 1.7		102.2	5.5
Wynnewood refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 0.0	1.3
Wynnewood refinery \| Fluid Catalytic Cracking Unit Outage
Unusual or Infrequent Item [Line Items]
Number of days offline				16 days
Wynnewood refinery \| Direct Operating Expenses \| Fluid Catalytic Cracking Unit Outage
Unusual or Infrequent Item [Line Items]
Property damage gross repair and other costs						$ 8.5

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended								12 Months Ended
	Feb. 17, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Dividend
Dividends declared per share (in dollars per share)		$ 0.50	$ 0.50	$ 0.50	$ 0.50	$ 0.75	$ 2.75	$ 0.75	$ 0.75	$ 2.00	$ 5.00	$ 14.25
Aggregate dividends declared										$ 173.7	$ 434.2	$ 1,237.3
IEP
Dividend
Ownership percentage held by controlling stockholder										82.00%
Subsequent event
Dividend
Dividends declared per share (in dollars per share)	$ 0.50
Aggregate dividends declared	$ 43.4
Subsequent event \| CVR Partners, LP
Distribution
Cash distribution (in dollars per unit)	$ 0.27
Aggregate cash distributions paid	$ 19.7
Expected proceeds from declared distributions	10.5
Subsequent event \| IEP
Dividend
Aggregate dividends declared	$ 35.6
Ownership percentage held by controlling stockholder	82.00%